REPORT  OF  EXAMINATION 


OF 

STATE  PENITENTIARY 


AND 

THt  LIBRARY  hi  Oil 

TWINE  PLANT 

JUL  I*  v* 

UNIVERSITY  of  ILLINOIS 


NORTH  DAKOTA 


March  1 ,  1897— December  31,  1908 


BISMARCK  N.  D. 

Tribune,  State  Printers  and  Binders 
1910 


REPORT 


Pursuant  to  a  concurrent  resolution  of  the  senate  and  house 
of  representatives  of  the  Eleventh  Legislative  assembly  adopted 
January  27,  1909,  an  investigation  of  the  management  of  the  state 
penitentiary  and  twine  plant  was  undertaken  under  the  direction  of 
a  joint  committee  consisting  of  three  senators  and  three  represen¬ 
tatives. 

This  committee  pursued  its  investigations  and  submitted  to  the 
legislature  a  preliminary  report  on  February  23,  1909,  and  a  final 
report  on  March  5,  1910.  It  being  impossible  to  complete  the  work 
undertaken  before  the  adjournment  of  the  legislative  session,  the 
governor,  secretary  of  state  and  state  auditor  were,  by  a  concurrent 
resolution,  designated  a  committee  to  complete  the  unfinished  work 
of  the  legislative  committee.  In  accordance  with  said  resolution 
the  report  of  the  state  penitentiary  and  twine  plant,  including  the 
result  of  the  examination  made  by  the  certified  accountants  is  here¬ 
with  respectfully  submitted. 

In  order  that  the  report  may  be  complete  in  itself,  and  of  more 
practical  value  from  the  standpoint  of  having  the  entire  record 
together  in  regular  order  and  sequence,  it  is  divided  into  two  parts. 
P!art  I  consists  of  the  preliminary  and  final  reports  of  the  legislative 
committee,  and  Part  II  the  result  of  the  audit  of  the  accounts  of 
the  penitentiary  and  twine  plant,  together  with  the  findings  and 
recommendations  of  the  accountants. 

With  reference  to  the -matter  of  freight  claims  paid  subsequent  to 
the  period  of  May  7,  1907  (the  date  when  the  present  management 
took  charge)  to  which  special  reference  has  been  made  in  the  ac¬ 
countant’s  report,  this  matter  was  called  to  the  attention  of  the 
present  warden  and  when  this  committee  was  at  the  penitentiary 
examining  the  books  the  warden  and  the  bookkeeper  who  keeps 
the  books  at  the  penitentiary  showed  us  the  records  of  claim  No. 
039911  for  $9.92,  and  claim  No.  198594  for  $15.25,  properly  ac¬ 
counted  for  as  stated  in  Mr.  Hellstrom’s  report  to  this  committee, 
and  claim  No.  070075  being  for  a  hand-bag  lost  by  Mrs.  Hellstrom 
of  course,  had  no  place  in  the  records  of  the  penitentiary.  The 
experts’  report  that  the  items  are  not  accounted  for  on  the  books 
is  incorrect  to  the  personal  knowledge  of  this  committee  and  as 
shown  by  Mr.  Hellstrom’s  report,  as  follows : 

“To  the  Investigating  Committee,  Hon.  John  Burke,  Governor;  Hon.  D.  K. 

Brightbill,  State  Auditor;  Hon.  Alfred  Blaisdell,  Secretary  of  State: 

Sirs  :  In  reference  to  the  items  of  railroad  freight  claims  and  referred 
to  in  the  audit  report  of  Messrs.  Cooper  &  Temple  Co.,  accountants,  as  not 


710733 


4 


EXAMINATION  OF  STATE  PENITENTIARY 


being  accounted  for  on  the  books  of  the  twine  plant,  I  beg  leave  to  submit 
the  following : 

Claim  No.  039911,  Twine,  $9.92,  N.  P.  Ry.  Co. 

This  was  a  claim  against  the  Northern  Pacific  Railway  Company  for 
the  loss  of  100  pounds  of  binder  twine.  Claim  was  made  in  due  time  and 
paid  on  November  12,  1908,  and  upon  said  date  the  payment  was  entered 
on  the  institution  cash  book  at  page  51,  and  the  books  and  records  of  the 
institution  have  shown  said  entry  at  all  times  since  that  date. 

Claim  070075,  Bag,  $7.00,  N.  P.  Ry.  Co. 

As  to  this  matter  the  records  do  not  disclose  that  any  such  claim  was 
ever  made  on  behalf  o'f  this  institution,  nor  do  the  records  show  that  any 

such  claim  was  ever  due  or  owing  to  the  institution.  It  has  been  dis¬ 

closed  from  correspondence  with  the  railroad  company  that  claim  No.  070075 
was  made  on  behalf  of  Mrs.  F.  O.  Hellstrom  (wife  of  the  warden)  for 
the  loss  of  a  travelling  bag,  and  the  claim  was  adjusted  and  paid  to  her 
personally.  It  has,  of  course,  no  place  in  the  records  of  this  institution. 

Claim  No.  198549,  Twine,  $15.25,  N.  P.  Ry.  Co. 

This  was  a  claim  made  against  the  Northern  Pacific  Railway  Company, 
made  by  this  institution  in  behalf  of  O.  D.  Ostby,  on  account  of  over¬ 
charge  in  freight  on  a  car  of  twine  purchased  by  Mr.  Ostby.  Said  claim 
was  made  on  August  26,  1907,  it  was  paid  on  October  9,  1907,  and  the 

money  received  was  applied  on  the  note  of  Mr.  Ostby  due  this  institution 

at  that  time,  and  the  proper  entry  of  the  transaction  was  made  on  the 
institutional  journal  at  page  462,  on  October  9,  1907,  and  said  entry  has 
been  shown  on  the  records  of  the  institution  at  all  times  since  that  date. 

Respectfully  submitted, 

F.  O.  Hellstrom,  Warden. 


The  attention  of  Warden  Hellstrom  yvas  also  directed  to  the  find¬ 
ings  of  the  accountants  regarding  the  duty  refund  on  2,000  hales 
of  Manila,  amounting  to  about  $1,900.00,  which,  it  appears,  was 
never  collected.  Warden  Hellstrom  has  submitted  to  this  commit¬ 
tee  explanation  of  his  connection  with  the  transaction  in  question, 
and  has  also  submitted  the  entire  correspondence  initiated  and 
carried  on  by  him  in  reference  to  the  claim  in  question.  It  is  the 
opinion  of  this  committee,  that  Warden  Hellstrom  is  not  to  be 
blamed  for  the  loss,  if  loss  it  be,  of  the  $1,900.00  rightfully  due  the 
State  of  North  Dakota. 

This  committee  further  finds  that  in  his  efforts  to  protect  the  state 
in  this  matter.  Warden  Hellstrom  has  been  prompt,  business-like 
and  capable  in  presenting  claim  for  the  refund  and  pursuing  it  with 
intelligence  and  vigor.  For  the  further  information  of  the  public 
and  as  a  necessary  part  of  this  report,  Warden  Hellstrom’ s  letter, 
together  with  the  correspondence  carried  on  by  him  in  reference  to 
this  refund  is  submitted  herewith,  and  made  a  part  of  this  report: 

To  the  Investigating  Committee,  Hon.  John  Burke,  Governor;  Hon,  D.  K. 

Brightbill,  State  Auditor;  Hon.  Alfred  Blais  dell.  Secretary  of  State: 

Sirs  :  With  reference  to  the  report  of  Messrs.  Cooper  &  Temple  Co., 
special  accountants  in  the  matter  of  the  investigation  of  the  State  Peniten¬ 
tiary  and  Twine  Plant,  and  with  special  reference  to  the  matter  of  duty 
refund  on  2,000  bales  of  Manila  of  which  mention  is  made  in  said  report, 
I  hereby  certify  that  on  the  20th  day  of  May,  1907  (being  the  date  that 
the  custody  of  the  books  and  property  of  the  penitentiary  and  twine  plant 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


5 


✓ 

were  delivered  to  me),  there  was  no  record  of  any  kind  showing  that  there 
was  any  money  whatever  due  from  the  Philippine  government  by  reason 
of  any  rebate  o>f  the  export  duty  collected  by  said  government. 

I  further  certify  that  under  date  of  April  18,  1907,  the  Twine  Plant 
journal  contained  an  entry  showing  a  refund  of  $1,866.59  on  account  of 
2,000  bales  of  Manila  export  duty.  The  matter  of  government  rebate  was 
first  suggested  to  my  mind  later  in  the  season  when  quotations  on  Manila 
fibre  were  made' to  me  by  brokers  subject  to  the  condition  that  the  govern¬ 
ment  rebate  should  be  for  the  account  of  the  institution.  Investigation 
was  made  as  to  the  previous  collection  of  the  government  rebate,  and 
the  entry,  as  stated  before,  was  found,  which  apparently  covered  the  govern¬ 
ment  rebate  on  the  2000'  bales  of  Manila  hemp  in  question.  But  as  a  matter 
of  fact  the  entry  should  have  stated  that  the  government  rebate  collected 
at  that  time  was  on  account  of  2000  bales  of  Manila  hemp  purchased  at 
a  prior  date  and  that  there  was  still  an  item  of  government  rebate  un¬ 
collected.  That  there  was  such  an  item  uncollected  was  not  discovered 
until  the  special  accountants  made  an  exhaustive  examination  and  com¬ 
plete  check  covering  the  operation  of  the  Twine  Plant  and  the  twine  fibre 
contracts  from  the  very  beginning  of  the  Twine  Plant  operations. 

I  wish  to  add  here  that  since  May  20,  1907,  or  since  I  have  been  in 
charge  of  the  Penitentiary  and  Twinfc  Plant,  a  complete  record  is  care¬ 
fully  kept  of  all  items  of  government  rebates,  making  an  oversight  of  this 
kind  impossible  since  that  time. 

Respectfully  submitted, 

F.  O.  Hellstrom,  Warden. 

The  following,  is  a  copy  of  the  correspondence  carried  on  by 
Warden  Hellstrom  in  connection  with  the  duty  refund  due  the 
State  of  North  Dakota  from  the  Philippine  government : 

March  15th,  1909. 

Messrs.  PIenry  W.  Peabody  &  Co., 

Boston,  Mass. 

Gentlemen  :  In  looking  over  our  records  I  do  not  find  that  we  have 
ever  received  the  government  rebate  on  two  thousand  bales  of  hemp  Ex. 
Str.  T'eucer,  and  in  this  connection  I  would  be  pleased  to  receive  from  you 
a  statement  of  government  rebates  which  have  been  made  to  this  insti¬ 
tution  from  the  year  1900  to  date.  As  I  would  like  this  information  as 
quickly  as  possible,  I  would  thank  you  to  give  this  matter  your  usual  prompt 
attention.  If  you  find  this  institution  did  not  receive  the  rebate  on  the 
two  thousand  bales  of  hemp  mentioned  above,  please  advise,  that  I  may 
make  up  proper  documents  and  forward  to  you  at  once. 

Yours  truly, 

F.  O.  Hellstrom,  Warden. 

The  two  thousand  bales  above  referred  to  is  covered  by  your  invoice 
January  15,  1907. 


March  19,  1909. 

F.  O.  Hellstrom,  Esq.,  Warden, 

Grove,  N.  D. 

Dear  Sir:  We  have  your  favor  of  the  15th  in  regard  to  refund  export 
duty  on  Manila,  and  we  give  you  below  memorandum  of  all  the  Manila 
which  we  have  sold  to  your  institution  with  the  date  of  receipt  of  cer¬ 
tificates  of  consumption  and  payment  of  the  rebate.  You  have  never  sent 
us  certificates  for  2000  bales  ex  “Tuecer”  invoiced  January  12th,  1907, 
and  it  is  now  too  late  for  you  to  collect  the  refund.  The  Secretary  of  War 
ordered  on  March  29,  1902,  that  documents  showing  the  consumption  of 
Manila  in  this  country  must  be  deposited  with  the  collector  of  customs  at 
Mjanila  within  eighteen  months  from  the  date  of  payment  of  export  duty. 


6 


EXAMINATION  OF  STATE  PENITENTIARY 


On  Sept.  14,  1904,  this  time  was  extended  to  two  years.  The  collector  of 
customs  has  always  refused  \o  pay  any  refund  if  the  documents  were  not 
presented  within  this  time.  The  act  of  congress  of  March  8,  1902,  dis¬ 
tinctly  says  that  Manila  consumed  in  the  United  States  shall  be  exempt 
from  export  duty,  and  we  have  always  felt  that  if  a  manufacturer  cared 
to  take  the  case  to  the  courts  it  would  be  possible  to  make  a  collection 
after  the  expiration  of  the  time  limit  imposed  by  the  Secretary  of  War. 


INVOICE 
Sept.  15.  1903 
Dec.  1,1903 
Mar.  1,  1905 
Oct.  24.  1905 
Dec.  5,  1905 
Jan.  12.  1907 
Dec.  9.  1907 
Mar.  30.  1908 
May  29,  1908 
July  13.1908 
July  28.  1908 
Nov.  14,  1908 
Dec.  4,  1908 
Jan.  9,  1909 
Feb.  6.  1909 
Mar.  4,  1909 


AFF.  DATED 

REFUND 

•  PAID 

i  497  bis.  “Indramayo” 

500  bis.  "Xenia” 

April  13.  1904 

April  13.  1904 

$  928.32 

July  26,  1904 

2248  bis.  "Tremont” 

Nov.  22.  1905 

2104.67 

Mar.  9,  1906 

1500  bis.  "Lyra” 

Dec.  14.  1906 

500  bis.  “Shawmut” 

Dec.  14.  1906 

1866.59 

April  4,  1907 

2000  bis.  "Teucer” 

Not  received 

300  bis.  "Oanfa” 

June  13,  1908 

278.58 

Oct.  20.  1908 

200  bis.  “Indrapura” 

500  bis.  "Titan” 

June  13,  1908 

185.38 

Oct.  26,  1908 

Aug.  11,  1908 

466.15 

Nov.  20,  1908 

250  bis,  “Keemun” 

Oct.  23.  1908 

1000  bis.  “Tremont”  775  b 

Oct.  23,  1908 

954.66 

Feb.  26, 1909 

750  bis.  "  Antilochus” 

Not  received 

500  bis.  “Tuecer” 

Not  received 

1500  bis.  "Titan” 

Not  received 

1000  bis.  "Cyclops” 

Not  received 

1000  bis.  “Keemun” 

Not  received 

Yours  truly. 

Henry 

W.  Peabody 

&  Co., 

By  J. 

C.  Swain. 

March 

23,  1999. 

Hon.  7  M.  Dickenson,  Secretary  of  War, 

Washington,  D.  C. 

Deak  Sir:  On  January  12th,  1907,  there  was  invoiced  to  this  institution 
by  Henry  W.  Peabody  &  Co.,  of  Boston,  Mass.,  two  thousand  bales  of 
Manila  hemp.  A  few  months  later  there  was  a  change  of  administration 
and  the  matter  of  export  duty  on  this  hemp  was  overlooked. 

I  believe  that  there  was  an  act  of  congress  passed  March  8th,  1902, 
which  says  that  Manila  hemp  consumed  in  the  United  States  shall  be 
exempt  from  export  duty.  However,  there  seems  to  be  some  question  as 
to  the  limit  of  time  which  these  papers  may  be  filed  with  the  collector  of 
customs  at  Manila,  and  I  am  taking  this  matter  up  with  you  at  this  time 
to  ascertain  if  we  may  secure  this  rebate.  The  hemp  referred  to  was  manu¬ 
factured  into  binding  twine  at  this  institution. 

Trusting  that  I  will  receive  an  early  reply,  I  beg  to  remain, 

Yours  truly, 

'  F.  O.  Hellstrom,  Warden. 


April  3,  1999. 

Sir:  Acknowledging  receipt  t  of  your  communication  under  date  of  the 
3rd  instant  with  respect  to  a  refund  upon  2009  bales  of  Manila  hemp  pur¬ 
chased  by  your  institution,  I  have  the  honor  to  inform:  you  that  in  order  to 
secure  the  refund  authorized  by  section  2  of  the  act  of  Congress  of 
May  8,  1902,  upon  Philippine  products  exported  to  the  United  States,  it 
is  necessary  under  the  regulations  for  the  administration  of  said  section, 
that  a  certificate  and  satisfactory  evidence  be  presented  to  the  collector 
at  the  port  of  shipment  in  the  Philippine  Islands  unthin  two  years  from  the 
date  upon  which  the  export  duties  were  paid  showing  that  the  product  (1) 
came  directly  from  the  Philippine  Islands  to  the  United  Statest  (2)  was 
actually  landed  in  the  United  States  and  mingled  with  the  property  there¬ 
of;  (3)  was  admitted  into  the  United  States  free  of  duty,  and  (4)  was 
tlsed  and  consumed  therein. 

In  this  case  it  appears  that  the  party  at  interest  failed  to  protect  his 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


7 


rights  by  complying  with  the  regulations  cited,  and  no  refund  can  there¬ 
fore  be  made. 

Very  respectfully, 

Geo.  H.  Shelton, 

Major  U.  S.  Army, 

Assistant  to  Chief  of  Bureau. 


Mr.  F.  O.  Hellstrom, 

Warden  North  Dakota  Penitentiary, 

Grove,  North  Dakota. 


April  9,  1909. 

Senator  M.  N.  Johnson, 

Washington,  D.  C. 

Dear  Sir  :  I  have  enclosed  herewith  a  copy  of  a  letter  which  I  received 
from  the  War  Department. 

In  explanation  I  beg  to  say  that  when  the  writer  took  charge  of  this 
institution  a  little  over  two  years  ago,  there  had  been  used  in  the  Twine 
Plant  2000  bales  of  hemp  on  which  the  government  rebate  of  98  cents  per 
bale  had  never  been  collected,  and  the  records  left  in  this  office  did  not 
show  that  such  was  the  fact.  In  fact  there  had  been  *a  payment  made  on 
account  of  rebate  and  credited  to  the  operating  fund  of  the  twine  plant 
just  a  short  while  before  I  took  charge.  But  it  appears  that  this  credit 
was  on  account  of  a  shipment  made  during  the  previous  year,  and  that 
there  were  2000  bales  on  which  the  rebate  had  not  been  collected.  This 
was  determined  by  the  experts  who  have  recently  been  checking  up  the 
recbrds  in  this  office.  As  soon  as  I  discovered  that  there  were  2000  bales 
on  which  the  rebate  had  not  been  collected  I  made  application  to  the  War 
Department ‘for  collection  of  the  refund. 

It  now  appears  that  there  is  a  ruling  of  the  War  Department  that  no 
claim  that  is  over  two  years  old  can  be  allowed,  but  I  am  not  informed 
that  there  is  any  law  on  this  subject,  that  it  is  simply  a  ruling  of  the  de¬ 
partment.  This  rebate  you  will  see  amounts  to  very  nearly  two  thousand 
dollars  and  consequently  is  worth  while  to  make  a  fight  for  the  collection 
of  it. 

If  you  are  in  a  position  where  you  can  assist  me  in  the.  collecting  of 
this  claim,  I  beg  to  assure  you  that  the  favor  will  be  highly  appreciated. 

Yours  truly, 

F.  O.  Hellstrom,  Wiarden. 


April  16,  1909. 

Mr.  F.  O.  Hellstrom  : 

Dear  Sir:  I  went  over  your  case  with  the  officers  having  charge  of 
insular  affairs  at  the  War  Department  today.  There  are  difficulties  in 
the  way,  but  I  do  not  think  the  case  is  hopeless. 

The  worst  feature  is  that  this  claim  is  not  against  the  United  States 
government,  but  against  the  government  of  the  Philippine  Islands.  The 
export  duty  is  collected  at  Manila  and  held  a  reasonable  time.  If  not 
claimed  within  two  years  it  is  turned  into  the  Philippine  treasury  and  be¬ 
comes  the  property  of  the  Island  government. 

From  there  it  is  much  harder  to  get  back  than  if  it  were  in  the  United 
States  treasury.  The  Secretary  of  War  first  construed  eighteen  months 
as  a  reasonable  time.  Then  Taft,  when  secretary  of  war,  made  it  two 
years.  The  government  at  Manila  has  since  followed  that  construction. 
Officials  here  advise  as  follows :  Make  the  proper  showing  at  Manila  as 
basis  of  claim,  viz :  1st.  Prove  purchase  there  and  payment  of  export  duty. 
2d.  Show  that  the  stuff  came  directly  from  the  P.  I.  to  the  U.  S.  3rd. 
Was  actually  landed  in  the  U.  S.  and  mingled  with  the  property  of  the 


8 


EXAMINATION  OF  STATE  PENITENTIARY 


U.  S.  4th.  Was  admitted  to  the  U.  S.  free  of  duty,  and  5th,  was  used 
and  consumed  here. 

That  claim  will  be  rejected  by  the  auditor  at  Manila.  Appeal  from  his 
decision  to  the  Secretary  of  War  here.  If  Secretary  of  War  then  decides 
in  your  favor,  you  win.  You  ought  to  win.  I  am  at  your  service  in 
every  way  possible.  Perhaps  I  can  help  in  presenting  case  to  secretary. 

Yours, 

M.  N.  Johnson. 


Grove,  N.  D.,  April  20,  1909. 

Senator  M.  N.  Johnson, 

Washington,  D.  C. 

Dear  Sir:  Permit  me  to  thank  you  for  your  letter  of  April  16th.  I  feel 
confident  that  you  will  be  able  to  put  this  claim  through  for  me. 

Again  permit  me  to  thank  you  for  the  very  courteous  and  vigorous  man¬ 
ner  in  which  you  have  gone  after  this  claim.  Thanking  you  for  past 
favors,  I  beg  to  remain, 

Yours  truly, 

F.  O.  Hellstrom,  Warden. 


Grove,  N.  D.,  April  9,  1909. 

Hon.  L.  B.  Hanna, 

Washington,  D.  C. : 

Dear  Sir  :  I  have  enclosed  herewith  a  copy  of  a  letter  which  I  received 
from  the  War  Department. 

In  explanation  I  beg  to  say  that  when  the  writer  took  charge  of  this 
institution,  a  little  over  two  years  ago,  there  had  been  used  in  the  Twine 
Plant  2000  bales  of  hemp  on  which  the  government  rebate  of  98  cents 
per  bale  had  never  been  collected,  and  the  records  left  in  this  office  did 
not  show  that  such  was  the  fact.  In  fact,  there  had  been  a  payment  made 
on  account  of  rebate  and  credited  to  the  operating  fund  of  the  Twine 
Plant,  just  a  short  while  before  I  took  charge.  But  it  appears  that  this 
credit  was  on  account  of  a  shipment  made  during  the  previous  year,  and 
that  there  were  2,000  bales  on  which  the  rebate  had  not  been  collected.  This 
was  determined  by  the  experts  who  have  recently  been  checking  up  the 
records  in  this  office.  As  soon  as  I  discovered  that  there  were  two  thous¬ 
and  bales  on  which  the  rebate  had  not  been  collected,  I  made  application 
to  the  War  Department  for  collection  of  the  refund.  It  now  appears  that 
there  is  a  ruling  of  the  War  Department  that  no  claim  that  is  more 
than  two  years  old  can  be  allowed,  but  I  am  not  informed  that  there  is 
any  law  on  this  subject,  but  that  it  is  simply  a  ruling  of  the  Department. 
This  rebate  you  will  see  amounts  to  very  nearly  two  thousand  dollars, 
and  consequently  is  worth  while  to1  make  a  fight  for. 

If  you  are  in  a  position  where  you  can  assist  in  the  collecting  of  this 
claim,  I  beg  to  assure  you  that  the  favor  will  be  highly  appreciated. 

Yours  truly, 

F.  O.  Hellstrom,  Warden. 


Washington,  D.  C.,  April  13,  1909. 

Hon.  F.  O.  Hellstrom, 

Bismarck,  N:  D. : 

Dear  Mr.  Hellstrom  :  I  have  your  letter  of  the  9th  and  am  taking  the 
matter  up  with  the  War  Department  today.  As  soon  as  I  get  some  in¬ 
formation  from  them  I  will  write  you.  I  am  very  glad  to.  look  this  mat¬ 
ter  up  for  you  and  shall  be  glad  to  hear  from  you  at  any  time. 

Sincerely, 

L.  B.  Hanna. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


9 


Washington,  D.  C.,  April  19,  1939. 

Mk.  F.  O.  Hellstrom,  Warden, 

Grove,  N.  D. 

Dear  Mr.  Hellstrom  :  Referring  further  to  your  letter  of  the  9th  and 
mine  of  the  13th  inst.  in  reference  to  refund  on  hemp,  I  would  say  that 
I  enclose  you  herewith  a  letter  from  the  War  Department  in  reference  to 
same  which  I  have  just  received.  This  I  think  you  will  find  self-explana¬ 
tory,  and  shows  some  encouragement  by  way  of  suggestion  to  take  the 
matter  up  with  the  auditor  for  the  Philippine  Islands,  at  Manila,  and  in 
case  of  his  disapproval  to  take  up  with  the  Secretary  of  War  on  appeal. 
Kindly  return  to  me  the  enclosed  letter  after  you  have  read  the  same.  If 
I  can  be  of  iurther  help  I  will  be  glad  to  have  you  write  me. 

Yours  very  truly, 

L.  B.  Hanna. 


September  14,  1904. 

Paragraph  one  oil  page  two  of  the  circular  letter  from  the  office  of  the 
Secretary  of  War,  dated  March  29,  1902,  addressed  to  the  civil  governor 
of  the  Philippines,  relative  to  the  method  of  making  refund  of  export 
duties  imposed  by  the  government  of  the  Philippine  Islands,  as  authorized 
by  section  two  of  “An  act  temporarily  to  provide  revenue  for  the  Philip¬ 
pine  Islands,  and  for  other  purposes, ”  reading  as  follows : 

“The  Collector  of  Customs  for  the  Philippine  Islands  shall 
deposit  the  money  so  received  with  the  treasurer  of  the  Philip¬ 
pine  Islands,  who  shall  consider  and  deal  with  the  money  so 
received  as  a  separate  and  distinct  fund,  subject  to  be  refunded 
for  a  period  of  eighteen  months  from  the  date  of  payment  to 
the  collector  of  the  port  of  shipment.” 
is  hereby  amended  by  striking  out  the  words  “eighteen  months,”  and  sub¬ 
stituting  in  lieu  thereof  the  words  “two  years.”  The  paragraph  as  amend¬ 
ed  will  read  as  follows : 

“The  Collector  of  Customs  for  the  Philippine  Islands  shall 
deposit  the  money  so  received  with  the  treasurer  of  the  Philip¬ 
pine  Islands,  who  shall  consider  and  deal  with  the  money  so 
received  as  a  separate  and  distinct  fund,  subject  to  be  refunded 
for  a  period  of  two1  years  from  the  date  of  payment  to  the 
collector  of  the  port  of  shipment.” 

Wm.  H.  Taft, 

Secretary  of  War. 


Grove,  N.  D.,  April  27,  1909. 

Hon.  L.  B.  Hanna,  M.  C, 

Washington,  D.  C. : 

Dear  Sir  :  I  beg  to  acknowledge  the  receipt  of  your  esteemed  favor  of 
April  19th,  and  beg  to  thank  you  for  the  interest  that  you  have  taken 
in  the  matter.  I  feel  confident  that  with  a  little  persistent  work  we  will 
be  able  to  persuade  the  War  Department  to  issue  an  order  to  have  the 
refund  made.  I  realized  that  the  situation  was  not  of  the  most  favorable 
character,  but  the  circumstances  surrounding  this  particular,  transaction  will 
no  doubt  be  taken  into  consideration  by  the  department  in  making  up  their 
decision. 

Thanking  you  for  the  favor,  I  beg  to  remain, 

Yours  truly, 

F.  O.  Hellstrom,  Warden. 


10 


EXAMINATION  OF  STATE  PENITENTIARY 


WAR  DEPARTMENT. 
BUREAU  OF  INSULAR  AFFAIRS. 
WASHINGTON. 


April  16,  1909. 

My  Dear  Mr.  Hanna  :  I  have  your  letter  of  April  11th  in  reference  to 
the  application  of  the  warden  of  the  North  Dakota  penitentiary  for  a  re¬ 
fund  of  export  duties  upon  2,000  bales  of  hemp  invoiced  to  the  penitentiary 
under  date  of  January  12,  1907. 

The  period  of  two  years  fixed  as  the  time  during  which  claims  for 
refund  may  be  submitted  is  a  regulation  of  the  Secretary  of  War  dated 
September  14,  1904,  a  copy  of  which  is  enclosed  herewith. 

I  might  add  in  this  connection  that’  the  Secretary  of  War  has  invariably 
adhered  to  this  regulation,  holding  that  the  extension  from  eighteen  months 
to  two  years  offered  ample  time  for  the  presentation  of  certificates,  and 
that  any  further  modification  of  the  regulation  was  impracticable  and  in¬ 
advisable. 

The  peculiar  conditions  surrounding  this  case  are,  of  course,  appreciated, 
yet  it  seems  doubtful  if  the  secretary  could  change  his  ruling  under  any 
conditions  without  establishing  a  dangerous  precedent.  In  any  event,  since 
under  the  regulations  referred  to,  the  funds  for  which  claim  is  made  are 
under  the  control  of  the  Philippine  government,  the  only  course,  it  would 
seem  to  me,  would  be  to  submit  the  matter,  accompanied  by  certificates 
showing  all  the  circumstances,  to  the  auditor  for  the  Philippine  Islands, 
at  Manila.  In  case  of  his  disapproval,  the  matter  could,  of  course,  then 
be  taken  to  the  Secretary  of  War  on  appeal. 

Senator  Johnson,  who  has  also  called  on  me  in  the  interest  of  the  same 
case,  has  been  advised  in  effect  as  above. 

Very  sincerely  yours, 

C.  R.  Edwards. 

Hon.  L.  B.  Hanna, 

Representative  in  Congress, 

House  of  Representatives. 


Grove,  N.  D.,  April  9,  1909. 

Hon.  A.  J.  Gronna, 

Washington,  D.  C. : 

Dear  Sir:  I  have  enclosed  herewith  a  copy  of  a  letter  which  I  received 
from  the  War  Department. 

In  explanation  I  beg  to  say  that  when  the  writer  took  charge  of  this 
institution  a  little  over  two  years  ago,  there  had  been  used  in  the  Twine 
Plant,  2,000  bales  of  hemp  on  which  the  government  rebate  of  98  cents  per 
bale  had  never  been  collected,  and  the  records  in  this  office  did  not  show 
that  such  was  the  fact.  In  fact  there  had  been  a  payment  made  on  account 
of  rebate  and  credited  to  the  operating  fund  of  the  Twine  Plant  just  a 
short  while  before  I  took  charge.  But  it  appears  that  this  credit  was  on 
account  of  a  shipment  made  during  the  previous  year,  and  that  there  were 
two  thousand  bales  on  which  the  rebate  had  not  been  collected.  This 
was  determined  by  the  experts  who  have  recently  been  checking  up  the 
records  in  this  office.  As  soon  as  I  discovered  that  there  were  two 
thousand  bales  on  which  the  rebate  had  not  been  collected.  I  made  ap¬ 
plication  to  the  War  Department  for  collection  of  the  refund. 

It  now  appears  that  there  is  a  ruling  of  the  War  Department  that  no 
claim  that  is  more  than  two  years  old  can  be  allowed,  but  I  am  not 
informed  that  there  is  any  law  on  this  .  subject,  but  that  it  is  simply  a 
ruling  of  the  department.  This  rebate,  as  you  will  see,  amounts  to  very 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


11 


nearly  two  thousand  dollars,  and  consequently  it  is  worth  while  fighting 
for  the  collection  of  it. 

If  you  are  in  a  position  where  you  can  assist  me  in  the  collection  of 
this  claim,  I  beg  to  assure  you  that  the  favor  will  be  highly  appreciated. 

Yours  truly, 

F.  O.  Hellstrom,  Warden. 


Washington,  April  16,  1909. 

Hon.  F.  O.  Hellstrom, 

Grove,  N.  D. 

My  Dear  Mr.  Hellstrom  :  I  have  your  letter  of  the  9th  inst.,  relative 
to  the  refund  of  the  duty  paid  on  two  thousand  bales  of  hemp  imported 
from>  the  Philippine  Islands.  I  do  not  know  whether  I  can  do  anything 
in  this  matter,  but  I  will  lqok  into  it  and  I  shall  be  glad  to  render  you 
all  the  aid  in  my  power. 

Very  truly  yours, 

A.  J.  Gronna. 


Grove,  N.  D.,  April  20,  1909. 

Hon.  A.  J.  Gronna,  M.  C., 

Washington,  D.  C. : 

Dear  Sir:  I  beg  to  acknowledge  receipt  of  your  favor  of  April  16th, 
and  trust  that  you  will  find  it  convenient  to  give  this  claim  your  atten¬ 
tion.  I  believe  that  it  is  entirely  possible  to  make  a  collection  of  this  claim, 
if  the  case  is  urged  on  the  Secretary  of  War. 

Thanking  you  for  past  favors,  I  beg  to  remain, 

Yours  truly, 

F.  0.  Hellstrom,  Warden. 


Washington,  D.  C.,  April  24,  1909. 

Hon.  F.  O.  Hellstrom, 

Grove,  N.  D. 

Dear  Sir:  Your  letter  of  the  20th  inst.  is  received.  I  enclose  herewith 
a  letter  just  received  from  the  Chief  of  the  Bureau  of  Insular  Affairs,  which 
explains  itself. 

Very  truly  yours. 

A.  J.  Gronna. 


Washington,  April  20,  1909. 

Sir:  Permit  me  to  acknowledge  receipt  of  your  letter  of  the  16th  inst. 
to  the  Secretary  of  War,  enclosing  the  letter  returned  herewith  from:  the 
Warden  of  the  North  Dakota  Penitentiary  in  reference  to  his  application 
for  a  refund  of  export  duties  upon  2,000  bales  of  hemp  invoiced  to  the 
penitentiary  under  date  of  January  12,  1907. 

The  period  of  two  years  fixed  as  the  time  during  which  claims  for  refund 
may  be  submitted  is  a  regulation  of  the  Secretary  of  War  dated  September 
14,  1904.  Prior  to  that  eighteen  months  was  the  period  fixed  by  a  similar 
regulation.  The  Secretary  of  War  has  invariably  held  that  the  extension 
from  eighteen  months  to  two  years  afforded  ample  time  for  the  presen¬ 
tation  of  certificates  and  that  any  further  modification  of  the  regulation 
was  impractical  and  inadvisable. 

The  peculiar  conditions  surrounding  this  case  are,  of  course,  appre¬ 
ciated,  yet  it  seems  doubtful  if  the  Secretary  of  War  could  change  his 
ruling  under  any  conditions  without  establishing  a  dangerous  precedent. 
In  any  event,  since  under  the  regulations  referred  to,  the  funds  for  which 
claim  is  made  are  under  the  control  of  the  Philippine  government,  the 
only  course,  it  would  seem  to  me,  would  be  to  submit  the  matter,  accom- 


12 


EXAMINATION  OF  STATE  PENITENTIARY 


panied  by  certificates  showing  all  the  circumstances,  to  the  auditor  of  the 
Philippine  Islands  at  Manila.  In  case  of  his  disapproval  the  matter 
■could  then  be  taken  to  the  Governor  General  on  appeal,  whose  decision 
would  be  *  final  unless  he  disagreed  with  the  auditor,  in  which  event  the 
final  determination  would  lie  with  the  Secretary  of  War. 

This  matter  has  also  been  brought  to  the  attention  of  the  Bureau  by 
Senator  Johnson  and  Representative  Hanna,  both  of  whom  have  been  simi¬ 
larly  advised. 

Very  respectfully, 

C.  R.  Edwards, 

Brigadier  General  U.  S.  Army, 
Chief  of  Bureau 


Hon.  A.  J.  Gronria, 

Representative  in  Congress, 

Washington,  D.  C. 


Grove,  N.  D.,  April  28,  1909. 

Hon.  A.  J.  Gronna, 

Washington,  D.  C. : 

Dear  Sir:  I  have  your  communication  dated  April  24th,  enclosing  the 
letter  of  Brigadier  General  C.  R.  Edwards,  Chief  of  the  Bureau  of  Insular 
Affairs.  I  note  the  stand  that  the  War  Department  has  taken,  but  never¬ 
theless  I  believe  that  this  is  one  of  the  cases  where  patience  and  perse¬ 
verance  will  win.  I  am  making  claim  direct  to  the  Philippines,  and  if  that 
is  turned  down,  I  \yill  apply  to  the  Secretary  of  War.  If  that  is  the  case 
I  am  satisfied  that  you  can  render  very  valuable  assistance. 

Thanking  you  for  past  favors,  I  beg  to  remain, 

Yours  truly, 

F.  O.  Hellstrom,  Warden. 


Grove,  N.  D.,  April  9,  1909. 

Senator  P.  J.  McCumber, 

Washington,  D.  C. : 

Dear  Sir  :  I  have  enclosed  herewith  a  copy  of  a  letter  which  I  have 
received  from  the  War  Department. 

In  explanation,  I  beg  to  say  that  when  the  writer  took  charge  of  this 
institution  a  little  over  two  years  ago,  there  had  been  used  in  the  Twine 
Plant  2000  bales  of  hemp  on  which  the  government  rebate  of  98  cents  per 
bale  had  never  been  collected,  and  the  records  left  in  this  office  did  not 
show  that  such  was  the  fact,  in  fact,  there  had  been  a  payment  made 
during  the  previous  year  and  on  a  prior  shipment,  but  there  were  two 
thousand  bales  on  which  the  rebate  had  not  been  collected.  This  was 
determined  by  the  experts  who  have  recently  been  checking  up  the  records 
of  this,  office.  As  soon  as  I  discovered  that  there  were  two  thousand  bales 
on  which  the  rebate  had  not  been  collected,  I  made  application  to  the  War 
Department  for  collection  of  the  refund. 

It  now  appears  that  there  is  a  ruling  of  the  War  Department  that  no 
claim  which  is  more  than  two  years  old  can  be  allowed,  but  I  am  not 
informed  that  there  is  any  law  on  this  subject,  but  that  it  is  simply  a 
ruling  of  the  Department.  This  rebate,  you  will  see,  amounts  to  very 
nearly  two  thousand  dollars.  Consequently  it  is  worth  while  to  make  a 
fight  for  the  collection,  of  it. 

If  you  are  in  a  position  where  you  can  assist  me  in  the  collection  of 
this  claim,  I  beg  to  assure  you  that  the  favor  will  be  highly  appreciated. 

Yours  truly, 

F.  O.  Hellstrom,  Warden. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


13 


Washington,  April  13,  1909. 


Hon.  F.  O.  Hellstrom, 

Grove,  N.  D. 

.  My  Dear  Mr.  Hellstrom  :  I  have  your  favor  of  the  9th  inst.  relative 
to  rebate  on  imported  hemp  and  will  take  the  matter  up  with  the  department 
at  the  earliest  possible  date  and  see  what  can  be  done.  My  recollection 
of  the  law  is  that  it  states  specifically  that  claims  must  be  presented  within 
two  years  of  the  date  of  importation,  and,  if  that  is  the  case,  the  depart¬ 
ment  will  have  no  alternative  but  to  execute  the  law  in  accordance  with 
the  wording  thereof.  However,  as  soon  as  I  can  take  the  matter  up  with 
them  I  will  advise  you  fully  as  to  what  can  be  done. 

Very  truly  yours, 

P.  J.  McCumber. 


Grove,  N.  D.,  April  16,  1909. 

Hon.  P.  J.  McCumber, 

Washington,  D.  C. : 

Dear  Sir  :  I  beg  to  acknowledge  receipt  of  your  favor  of  the  13st  inst., 
and  I  note  that  you  say  you  are  under  the  impression  that  this  law  states 
specifically  that  claims  must  be  presented  within  two  years.  I  think  that 
you  will  find  that  the  only  authority  and  the  only  regulation  there  is 
touching  the  time  the  user  has  in  which  to  present  his  claim  for  rebate, 
is  the  ruling  of  the  Department  which  I  apprehend  is  not  always  final. 
I  shall  be  very  much  pleased  to  have  you  lay  this  matter  before  the  de¬ 
partment,  if  it  is  possible  for  you  to  do  so. 

Thanking  you  for  the  favor,  I  beg  to  remain, 

Yours  truly, 

F.  O.  Hellstrom,  Warden. 


Washington,  April  17,  1969. 

Mr.  F.  O.  Hellstrom, 

Grove,  N.  D. : 

My  Dear  Mr.  Hellstrom  :  I  have  taken  the  matter  of  procuring  rebate 
on  hemp  up  with  the  department  and  I  am  advised  that  the  only  course 
to  pursue  will  be  to  make  a  claim  to  the  collector  at  the  port  where  the 
hemp  was  imported  from.  This  claim  would  probably  have  to  be  rejected 
under  the  rulings  of  the  Department,  but  in  the  regular  course  it  would 
then  come  on  to  Washington  and  an  appeal  could  be  taken  to  the  Secretary 
of  War.  General  Edwards,  Chief  of  the  Consular  Service,  advises  that 
this  would  be  the  only  course  to  pursue,  in  view  of  the  fact  that  the 
application  for  rebate  has  never  been  properly  made.  It  would,  of  course, 
take  a  little  time  to  secure  this  rebate  in  this  way,  but  I  believe  it  would 
be  the  best  plan.  If  the  collector  at  Manila  reports  adversely,  then  the 
matter  can  be  taken  up  directly  with  the  head  of  the  department  here,  and 
possibly  favorable  action  could  be  secured.  I  will  be  glad  to  do  anything 
in  my  power  to  assist  you  in  the  matter. 

Very  truly  yours, 

P.  J.  McCumber. 


Grove,  N.  D.,  April  20,  1909. 

Senator  P.  J.  McCumber, 

Washington,  D.  C. : 

Dear  Sir:  I  am  herewith  enclosing  papers  for  making  a  claim  direct 
to  the  port  of  entry  for  the  rebate  on  the  2000  bales  of  Manila  'hemp.  I 
would  be  obliged  to  you  if  you  will  take  this  matter  up  with  the  col¬ 
lector  of  customs  at  Manila  and  file  the  claim  with  him  direct.  I  believe 


14 


EXAMINATION  OF  STATE  PENITENTIARY 


that  the  chances  of  getting  prompt  action  on  it  would  be  better  if  the 
claim  could  be  made  this  way. 

Thanking  you  for  the  interest  you  have  taken  in  this  matter,  I  beg  to 
remain, 

Yours  truly, 

F.  O.  Hellstrom,  Warden. 


Washington,  April  24,  1909. 

Hon.  F.  O.  Hellstrom, 

Grove,  N.  D. 

MV  Dear  Mr.  Hellstrom  :  I  have  your  favor  enclosing  papers  making 
claim  for  rebate  for  2090'  bales  Manila  hemp.  I  have  this  day  filed  the 
same  with  the  Bureau  of*Consular  Affairs  and  asked  to  have  it  transmitted 
to  the  collector  at  Mianila.  The  idea  just  occurred  to  me  that  possibly 
it  might  be  well  to  file  with  the  claim  a  statement  showing  that  this  is 
a  state  institution  and  not  a  private  concern.  However,  I  have  filed  a  let¬ 
ter  to  that  effect  and  believe  it  will  be  sufficient. 

Very  truly  yours, 

P.  J.  McCumber. 


Washington,  April  30,  1009. 

Hon.  F.  O.  Hellstrom, 

Grove,  N.  D. 

My  Dear  Mr.  Hellstrom  :  I  here  enclose  you  letter  from  General  Ed¬ 
wards  relative  to  the  refund  on  flax,  application  for  which  was  filed  by 
me  for  you.  I  am  merely  sending  you  this  letter  for  your  information  and 
to  advise  you  as  to  the  course  which  the  claim  will  have  to  take.  As 
soon  as  the  matter  is  referred  back  to  Washington,  I  will  be  glad  to  take 
it  up  with  the  secretary  and  endeavor  to  secure  for  our  state  the  refund. 
I  will  be  glad  to  have  you  return  this  letter  at  your  convenience  that  I 
may  have  it  for  my  files. 

Very  truly  yours, 

P.  J.  McCumber. 


Washington,  August  10,  1909. 

Sir  :  Referring  to  your  application  for  refund  of  the  export  duties  on 
2,000  bales  of  Manila  hemp  invoiced  from  the  Philippine  Islands  to  the 
North  Dakota  penitentiary  under  date  of  January  12,  1907,  the  papers  to 
obtain  which  were  not  sent  to  the  Philippine  officials  within  the  two  years 
allowed  by  the  regulations  of  the  Secretary  of  War,  I  have  the  honor 
to  inform  you  that  the  Bureau  is  now  advised  by  the  auditor  for  the  Philip¬ 
pine  Islands  that  he  is  powerless  to  allow  this  refund  under  the  existing 
laws  and  regulations.  Inasmuch  as  the  decision  is  concurred  in  by  the 
Governor  General,  it  is  necessarily  final  under  the  laws  relating  to  such 
matters. 

Very  respectfully, 

Frank  McIntyre, 

Major  8th  Infantry, 
Acting  Chief  of  Bureau. 

Mr.  F.  O.  Hellstrom, 

Warden  North  Dakota  Penitentiary, 

Grove,  North  Dakota. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


15 


The  attention  of  Warden  Hellstrom  was  also  directed  to  the 
various  chapters  of  the  accountants’  report  dealing  with 
Twine  plant  inventories, 

Sinking  fund, 

Fire  insurance, 

Accounts  and  accounting  routine, 

and  he  was  invited  to  submit  to  this  committee  any  explanations  or 
suggestions  he  might  wish  to  offer  in  connection  with  the  findings 
and  conclusions  therein  set  out,  or  in  reference  to  any  other  matter 
contained  in  the  report.  In  response  he  has  submitted  the  following : 

To  the  investigation  Committee,  Honorable  John  Burke,  Governor;  Honor¬ 
able  Alfred  Blaisdell,  Secretary  of  State ;  Honorable  D.  K.  Brightbill, 

State  Auditor. 

Sirs  :  Complying  with  your  invitation  to  me  to  submit  any  remarks  I 
might  desire  in  'connection  with  the  audit  report  of  Messrs.  Cooper,  Temple 
&  Company  on  the  Penitentiary  and  Twine  Plant,  .  I  beg  leave  to  offer 
the  following: 

In  the  chapter  on  Twine  Plant  Inventories,  the  special  examiners  state 
■that, 

“It  was  the  custom  of  the  Warden  to  figure  his  inventory  of 
manufactured  products  at  selling  prices  for  the  purpose  of  stat¬ 
ing  the  inventory  value  at  the  end  of  an  annual  period.” 

Permit  me  to  say  that  the  above  statement  is  at  fault  so  far  as  it 
relates  to  the  inventories  for  the  year  1907-8.  The  inventories  for  such 
period  having  been  taken  at  the  cost  price,  F.  O.  B.  Bismarck,  and  not 
at  the  selling  price,  as  intimated  by  the  accountants. 

In  the  chapter  devoted  to  the  subject  of  Sinking  Fund,  the  report  of 
the  special  accountants  contains  the  following: 

“In  January,  1907,  the  state  auditor  and  treasurer  created  a 
sinking  fund  by  charging  ‘Twine  Plant  Operating  Fund,’  and 
crediting  ‘Twine  Plant  Sinking  Fund’  with  $126,307.53. 

“On  May  9th,  1907,  and  on  the  records  of  the  Twine  Plant 
an  entry  was  made,  charging  ‘Bond  Sinking  and  Interest  Fund,’ 
and  crediting  ‘State  Treasurer’  with  $126,307.53.  At  the  time 
this  entry  was  made  on  Twine  Plant  records,  the  profit  and 
loss  account  disclosed  a  credit  balance  of  $197,341.23.  The  entry 
to  have  been  made  on  Twine  Plant  books  at  this  time,  should 
have  been  charged  to  ‘Profit  and  Loss  Account’  and  credited 
‘Sinking  Fund,’  with  $126,307.53,  instead  of  opening  a  new  ac¬ 
count  with  ‘State  Treasurer.’ 

In  my  opinion  this  conclusion  is  erroneous.  The  entry  to  have  been 
made  and  which  was  actually  made,  charged  the  sinking  fund  and  duly 
credited  the  state  treasurer,  as  the  money  was  taken  from  the  treasurer’s 
account  and  placed  in  the  sinking  fund,  and  ih  my  opinion  represents  an 
^asset  of  the  institution,  while  the  sinking  fund  would  show  a  liability  if 
an  entry  had  been  made  in  accordance  with  the  suggestion  contained  in 
the  accountants’  report. 

In  the  chapter  dealing  with  the  item  of  Fire  Insurance  the  accountants 
certify  as  follows  : 

“Fire  insurance  on  Twine  Plant  buildings  and  machinery  is 
paid  by  the  state  and  charged  to  the  general  insurance  fund,  and 
this  expense  has  at  no  time  been  considered  as  a  charge  to  the 
Twine  Plant  revenues.” 

This  statement  is  clearly  erroneous,  at  least  so  far  as  it  relates  to  any 
insurance  authorized  by  the  present  administration.  Since  taking  charge 
of  the  Twine  Plant  such  insurance  as  has  been  authorized  and  paid  for 


16 


EXAMINATION  OF  STATE  PENITENTIARY 


has  been  carried  by  the  Twine  Plant  and  has  been  entered  as  a  regular 
charge  against  the  Twine  Plant  operating  fund. 

The  chapter  of  the  accountants’  report  dealing  with  the  Accounts  and 
Accounting  Routine  is  as  follows : 

“The  methods  employed  in  treating  accounting  transactions 
of  twine  plant  and  of  the  penitentiary  are  crude  and  primitive, 
and  the  records  do  not  properly  reflect  the  economic  opera¬ 
tions  of  either  activity,  nor  are  the  accounting  relations  between 
these  institutions  and  the  state  auditor  and  state  treasurer  or¬ 
ganized  on  a  correct  basis.  It  would  appear  that  the  routine 
and  records  have  failed  to  keep  pace  with  the  growth  and  devel- 
ooment  of  the  institution.  As  an  evidence  of  the  primitive 
methods  employed  at  the  Twine  Plant,  it  was  observed  that  these 
records  revealed  in  1907  a  profit  for  the  period  January  1st, 

1907,  to  May  9th,  1907,  of  $38,743.84,  while  the  sales  of  product 
during  the  same  period  were  $27.72.  Also  in  the  matter  of  ac¬ 
counting  relations  between  the  Plant  and  the  state  auditor 
and  state  treasurer,  it  is  observed  that  the  outstanding  bonds 
are  shown  on  books  of  Twine  Plant  at  $175,297.66,  and  on  books 
of  state  auditor  and  state  treasurer  at  $169,000.00,  the  latter 
being  the  correct  amount.  Of  the  difference,  $297.66  is  found 
to  be  an  arbitrary  entry  on  books  of  Twine  Plant,  and  the 
remaining  difference  of  $6; 000.00  is  located  in  the  crude  and 
imperfect  methods  of  handling  the  refunding  of  the  original 
certificates  of  indebtedness,  and  this  difference  should  be  ad¬ 
justed  through  the  operating  fund  on  books  of  the  Twine  Plant, 
and  the  correct  amount  of  bonds  stated  therein.” 

In  citing  an  example  of  the  method  of  keeping  Twine  Plant  records, 
it  will  be  noted  that  the  accountants  draw  attention  to  the  profit  show¬ 
ing  from  January  1st,  1907,  to  May  9th,  1907,  as  being  $37,743.84,  while 
the  sales  of  products  during  same  period  were  represented  as  $27.72. 
This  discrepancy  is  accounted  for  by  reason  of  the  fact  that  the  inventory 
taken  on  May  9th,  1907,  was  on  the  basis  of  selling  price  value.  This, 
however,  is  an  incident  of  the  methods  of  the  former  administration  and 
can  in  no  way  reflect  upon  the  methods  of  accounting  which  have  been 
inaugurated  since  that  date  and  which  are  now  followed. 

In  reference  to  the  matter  of  the  difference  in  the  bond  account  of 
$6,297.66  between  the  Twine  Plant  records  and  the  records  of  the  State 
Treasurer  and  State  Auditor.  The  present  management  found  that  an 
item  of  $297.66  had  been  charged  to  the  “State  Treasurer”  and  credited 
to  the  “bond”  account.  This  was  done  to  adjust  the  treasurer’s  account 
on  the  Twine  Plant  records.  This  amount  should  have  been  credited  to 
“Profit  and  Loss”  account,  and  later  an  entry  was  made  charging  bond 
account  and  crediting  profit  and  loss  account.  The  balance  of  the  item, 
$6,000.00,  still  remains  in  the  bond  account,  and  cannot  be  adjusted  until 
the  records  of  the  state  auditor  and  state  treasurer  have  been  checked  to 
ascertain  the  exact  transactions  which  took  place.  It  was  hoped  that  the 
report  of  the  special  accountants  would  showjthese  transations  in  detail, 
but  except  to  call  attention  to  the  fact  that  difference  exists,  there  is  no 
further  explanation. 

All  of  which  is  respectfully  submitted, 

F.  O.  Hellstrom,  Warden. 


Both  the  preliminary  and  final  reports  of  the  legislative  com¬ 
mittee  contain  strong  recommendations  for  the  installation  of  a  new 
system  of  accounting  for  the  Penitentiary  and  Twine  Plant,  and 
a  bill  was  introduced  and  passed  which  appears  as  Chapter  214  of 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


17 


the  session  laws  of  1909.  It  provided  for  the  completion  of  the 
audit  and  examination  of  the  books  and  records  of  the  State  Peni¬ 
tentiary  and  Twine  Plant  and  for  installing  and  completing  an 
adequate  system  of  books  and  records  for  such  institutions  and 
making  an  appropriation  for  the  expense  incurred  in  carrying  out 
the  provisions  of  said  act.  By  its  terms  an  appropriation  of 
$1,000.00  was  made  to  carry  out  the  provisions  of  the  act.  The  ac¬ 
countants  submitted  a  bill  for  $1,160.73,  but  knowing  that  die  ap¬ 
propriation  was  only  $1,000,  they  magnanimously  cut  the  bill  down 
to  $1,000,  the  amount  of  the  appropriation.  And  this  committee 
promptly  cut  the  bill  to  $905.73,  that  being  the  amount  they  were 
entitled  to  for  the  number  of  days  they  claimed  to  have  worked, 
and  in  accordance  with  their  agreement  with  this  committee,  the 
agreement  as  embodied  in  the  resolution  of  this  committee  being 
that  the  head  expert  should  continue  the  work  at  $15.00  a  day  and 
the  bill  being  for  $25.00  per  day  for  the  head  expert.  So  that 
there  are  not  sufficient  funds  left  in  this  appropriation  to  install  the 
new  system  of  accounting  so  strongly  recommended  by  the  experts. 
The  members  of  the  committee,  however,  are  of  the  unanimous 
opinion  that  no  new  system  of  accounting  is  needed  at  this  time. 
The  records  of  the  penitentiary  and  twine  plant  as  installed  under 
the  administration  of  Warden  Hellstrom  and  as  improved  from  time 
to  time,  adequately  reflect  in  concise  and  business-like  form  the  var¬ 
ious  activities  and  industries  of  these  institutions.  The  accountants 
in  charge  of  these  records  are  capable  and  progressive  and  have 
all  details  of  advanced  accounting  as  applicable  to  these  institutions 
well  in  hand. 

The  following  books  of  account  are  now  regularly  kept  in  con¬ 
nection  with  the  penitentiary  and  twine  plant,  respectively : 

LIST  OF  RECORD  BOOKS  AND  BOOKS  OF  ACCOUNT 
KEPT  BY  THE  NORTH  DAKOTA  PENITENTIARY. 
MINUTE  BOOK. 

Covers  all  business  transacted  by  the  board  of  trustees. 
CASH  AND  VOUCHER  RECORD. 

Record  shows  amounts  appropriated  to  the  various  funds, 
special  credits  after  they  have  been  applied  to  funds,  also  all 
expenses  of  the  penitentiary,  vouchered,  audited  and  allowed 
by  the  board  of  trustees.  Entries  are  made  direct  from 
vouchers. 

WARRANT  REGISTER. 

Register  contains  record  of  all  warrants  issued  by  the  peni¬ 
tentiary  and  twine  plant,  also  all  money  advanced  by  the  state 
treasurer  to  cover  monthly  expense  lists.  Entries  are  made 
from  warrants. 

VOUCHER  INDEX  BOOK. 

Index  to  the  Cash  and  Voucher  Record. 


— 2 — 


18 


EXAMINATION  OF  STATE  PENITENTIARY 


SPECIAL  CREDIT  BOOKS  (Journal  and  Ledger). 

Covers  miscellaneous  cash  receipts  of  penitentiary,  also  all 
business  transacted  by  the  brick  yard.  Entries  are  made  from 
journal,  or  duplicate  receipt  book. 

STOREKEEPER’S  BOOKS. 

Loose  Leaf  Purchase  Journal, 

Loose  Leaf  Sales  Journal, 

Regular  Journal, 

Invoice  Books, 

Ledger. 

Covers  record  of  supplies  purchased,  or  produced  by  the 
penitentiary,  also  disbursements  of  same.  Entries  are  made 
from  Journals  and  Invoice  Book.  Before  bills  are  vouchered, 
same  are  checked  with  Storekeeper’s  books. 

INMATES’  CASH  ACCOUNT  BOOKS. 

Loose  Leaf  Debit  Journal, 

Loose  Leaf  Credit  Journal, 

Regular  Journal, 

Ledger. 

Covers  all  cash  received  or  earned  by  inmates,  also  expendi¬ 
tures.  Entries  are  made  from  journals. 

INMATES  RECORD  AND  DEPORTMENT  REGISTER. 

Covers  record  and  deportment  of  inmates.  Entries  as  to 
record  are  made  from  commitments  and  deportment,  record  is 
made  from  daily  deportment  sheets. 

INMATES’  INDEX. 

Index  to  Inmates’  Record  and  Deportment  Register. 

INMATES’  LETTER  REGISTER. 

Covers  names  and  addresses  of  correspondents  of  inmates. 

N  Entries  are  made  from  weekly  letters. 

LOOK-UP  REGISTER. 

Shows  number  of  inmates  in  institution  each  day.  Entries 
made  from  daily  look-up  records. 

DAILY  LABOR  REPORT  BOOK. 

Shows  where  inmates  are  employed  and  number  of  days 
worked.  Entries  made  each  day. 

INMATES’  TIME  AND  INDUSTRY  RECORD. 

Gives  time  and  industry  record  of  each  inmate.  Entries  made 
each  day. 

OFFICERS’  TIME  BOOK. 

Record  of  guard  and  employes  time.  Entries  made  each  day. 

DOCTOR’S  RECORD. 

Covers  ailments  of  inmates  and  number  attended.  Entries 
made  from  doctor’s  reports. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


19 


TWINE  PLANT. 

LEDGER  (Common  Form). 

VOUCHER  RECORD  AND  STOCK  REGISTER 

in  which  are  recorded  all  payments  and  distribution  of  same. 

JOURNAL  (Common  Form). 

CASH  BOOK  (Special  Ruled  Form), 

in  which  all  cash  transactions  a»re  entered,  mid.  accounts  kept 
with  the  institution  treasurer  and  state  treasurer.  Postings  are 
made  to  the  ledger  from  the  above  three  records. 

FIBRE  STOCK  BOOK. 

A  record  of  all  raw  material  bought  and  delivered  to  factory. 

TWINE  STOCK  BOOK. 

A  record  of  all  manufactured  material  delivered  to  ware¬ 
house  and  sold. 

INSURANCE  REGISTER. 

A  record  of  all  insurance  carried  on  twine  plant,  machin¬ 
ery,  buildings  and  materials,  also  a  record  of  all  other  insur¬ 
ance  covering  penitentiary  property. 

STATEMENT  BOOK. 

Containing  Cost  Statements,  Monthly  Trial  Balances,  Etc. 

SHIPPING  RECORD— (Card  System). 

Containing  full  information  of  each  shipment  of  twine,  order 
number,  purchaser’s  name,  address,  shipping  point,  date  of 
shipment,  date  order  was  received  and  approved,  and  copy  of 
order. 

BILLS  RECEIVABLE  RECORD. 

Consists  of  Bills  Receivable  Register  used  in  connection  with 
card  system. 

COLLATERAL  NOTE  RECORD 

Containing  a  record  of  all  collateral  paper. 

RECEIPT  BOOK. 

Respectfully  submitted, 

John  Burke, 

Governor. 
Alfred  Blaisdell, 

Secretary  of  State. 

D.  K.  Brightbill, 

State  Auditor. 


20 


EXAMINATION  OF  STATE  PENITENTIARY 


PRELIMINARY  REPORT. 

To  the  Legislative  Assembly  of  the' State  of  North  Dakota : 
Gentlemen — 

The  Joint  Committee  on  Penitentiary  Investigation  at  this  time 
respectfully  submits  the  following  preliminary  report  of  its  doings : 

Immediately  after  its  appointment  the  committee  organized  by 
electing  Senator  Pierce  chairman  and  George  Schnepper  secretary. 
A.  G.  Divet,  of  Wahpeton,  was  engaged  as  counsel  and  at  once 
entered  upon  the  discharge  of  his  duties,  to  which  he  has  given 
his  entire  attention  since.  The  firm  of  Cooper,  Temple  &  Company, 
certified  public  accountants,  of  St.  Paul  and  Chicago,  were  engaged 
to  audit  the  accounts  of  the  penitentiary  and  twine  plant,  and  their 
Mr.  R.  D.  Webb  was  sent  forward  to  organize  the  work  of  ac¬ 
counting. 

The  committee  entered  upon  the  investigation,  directing  its  in¬ 
quiries  to  a  period  commencing  with  the  administraton  of  N.  F. 
Boucher  as  warden  in  1897,  and  ending  at  the  present  time'.  No 
specific  charges  were  before  the  committee  for  investigation,  but 
taking  cognizance  of  the  rumors,  hearsay  and  published  reports, 
the  committee  addressed  communications  to  all  persons  who  were 
even  remotely  referred  to  as  having  knowledge  of  the  subject  mat¬ 
ter  under  consideration,  and  invited  the  communication  of  fact  or 
subjects  demanding  investigation,  to  this  committee. 

Taking  as  a  basis,  the  replies  obtained  and  the  preliminary  exam¬ 
ination  of  the  books  and  records  of  the  institution,  the  committee 
has  divided  its  work  and  given  its  consideration  to'  the  following 
general  subjects : 

1st.  'Charges  of  a  failure  to  keep  proper  books  of  accounts  in 
the  penitentiary  proper  and  the  twine  plant ; 

2nd.  Charges  that  the  different  administrations  have  dealt  with 
the  product  of  the  penitentiary  brick  plant  in  such  a  way  that  large 
amounts  thereof  have  been  appropriated  or  otherwise  lost  to  the 
state ;  and  that  unlawful  discrimination  was  made  between  persons 
purchasing  the  same ; 

3rd.  Charges  that  rebates  were  taken  and  received  by  the  board 
of  trustees  and  the  warden  on  the  purchase  of  machinery  installed 
in  the  twine  plant; 

4th.  Charges  that  rebates  were  taken  and  received  by  different 
purchasing  officers  on  the  purchase  of  supplies  for  the  penitentiary  ; 

-5th.  Charges  that  the  different  wardens  and  the  boards  of  trus¬ 
tees  have  unlawfully  audited  and  allowed  claims  to  themselves  for 
services  not  authorized  by  law  and  thus  unlawfully  obtained  large 
amounts  of  money ; 

6th.  Charges  that  the  different  wardens  have  allowed  large 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


21 


amounts  of  the  state’s  money  to  remain  on  deposit  in  banks  for 
long  periods  of  time  after  the  same  should  have  been  transmitted  to 
the  state  treasurer  ; 

7th.  "  Charges  that  each  of  the  wardens  and  the  various  boards 
of  trustees  during  their  administration,  paid  out,  or  connived  at 
the  paying  out,  of  large  amounts  of  the  state’s  money  to  relatives 
and  friends  upon  fictitious  or  unlawful  claims ; 

8th.  Charges  that  the  different  buildings  erected  at  the  institu¬ 
tion  do  not  represent  the  cash  outlay  reported  to  have  been  expend¬ 
ed  in  their  construction ; 

9th.  Charges  that  large  amounts  of  money  have  been  paid  to 
banks  as  interest  uj>on  advances  made  to  pay  for  the  purchase  of 
material  and  freight  thereon  when  no  necessity  existed  for  procur¬ 
ing  such  advancements ; 

10th.  Charges  that  various  items  of  state  property  have  been 
sold  and  the  proceeds  not  accounted  for  by  the  officers  receiving 
same ;  or  that  such  property  has  been  given  away  or  people  allowed 
to  take  and  appropriate  the  same ; 

11th.  Charges  that  the  different  wardens  have  been  in  the 
habit  of  irregularly  disbursing  money  on  behalf  of  the  institution, 
and  having  their  disbursements  audited  and  allowed  by  the  trustees'. 

12th.  Charges  of  cruel  and  inhuman  conduct  on  the  part  of  the 
officers  of  the  penitentiary  toward  inmates ;  and  the  habitual  in¬ 
fliction  of  unlawful  and  unjustifiable  punishment  upon  inmates; 

13th.  Charges  of  abuse  and  mistreatment  and  neglect  of  insane 
inmates ;  lack  of  discipline  and  needless  escapes ;  and  in  connection 
with  the  subjects  specifically  named  a  number  of  other  minor  mat¬ 
ters  too  numerous  to  mention  at  this  time; 

14th.  Charges  that  rebates  have  been  taken  and  received  by  the 
wardens  and  different  boards  of  trustees  on  the  purchase  of  fiber 
and  other  material  used  in  the  manufacture  of  twine,  and  that  the 
cost  of  such  fiber  and  other  material  has  been  stated  and  carried 
on  the  books  at  a  sum  in  excess  of  the  actual  cost.  That  rebates 
have  been  taken  and  received  from  excessive  freight  bills  paid  and 
never  properly  accounted  for.  That  twine  has  been  sold  to  certain 
farmers  'and  dealers  at  prices  lower  than  to  others  for  the  same 
grade  of  twine  and  at  the  same  time.  That  large  quantities  of 
twine  manufactured  have  never  been  accounted  for  to  the  state. 
That  twine  plant  accounts  have  been  so  padded  and  falsified  as  to 
show  large  profits  to  the  state  when,  as  a  matter  of  fact,  no  such 
profits  existed. 

With  regard  to  such  investigation  we  have  to  report:  While  the 
time  is  insufficient  to  enable  us  to  go  into  some  of  the  matters  with 
the  detail  we  would  desire,  we  expect  to  report  upon  all  thereof 
except  one,  before  the  close  of  the  present  legislative  session.  The 
exception  is  in  regard  to  specification  Nb.  14  above  referred  to, 
namely,  alleged  irregularities  in  the  management  of  the  twine  plant. 


22 


EXAMINATION  OF  STATE  PENITENTIARY 


Upon  that  feature  of  the  investigation  it  will  be  utterly  impossible 
to  report  by  the  close  of  the  present  session  of  the  legislature. 

And  in  explanation  of  this  situation  we  have  to  say :  Upon  the 
arrival  of  the  head  accountant,  Mr.  W ebb,  he  spent  a  few  days  in  a 
preliminary  examination  of  the  accounts  to  ascertain  the  extent 
of  the  undertaking.  After  advising  himself  as  to  the  situation  he 
advised  that  three  men  besides  himself  could  be  used  to  advantage 
in.  the  work,  but  no  more,  and  estimated  that  such  force  could  com¬ 
plete  the  work  about  March  1. 

The  investigation  of  charges  specified  in  connection  with  the 
twine  plant  cannot  be  entered  upon  at  all  until  this  accounting  is 
completed,  and  the  investigation  will  then  be  more  or  less  extended, 
according  to  what  is  suggested  and  disclosed  by  the  result  of  the 
accounting.  It  is  now  apparent  that  the  accountants’  detailed  re¬ 
port  will  not  be  available  until  about  the  time  this  session  will  ad¬ 
journ,  possibly  not  until  a  few  days  later. 

The  audit  is  going  steadily  on  with  the  force  of  four  men  work¬ 
ing  over-time  and  it  will  therefore  be  readily  observed  that  one  of 
the  most  important  items  of  expense  in  this  investigation  will  be  in 
connection  with  such  audit. 

In  the  progress  of  the  work  thus  far  it  conclusively  appears  that 
the  system  of  bookkeeping  for  many  years  in  vogue  at  the  institu¬ 
tion  has  been  unscientific,  incomplete  and  ill  adapted  to  its  needs.  It 
would  be  imposible  to  point  out  in  detail  all  the  defect,  or  suggest 
the  proper  remedy  therefor,  but  we  would  briefly  mention  some 
which  are  least  difficult  of  description. 

The  institution  has  for  many  years  operated  a  large  farm  and 
been  engaged  in  the  raising  of  grain  and  stock,  a  great  part,  but  not 
all,  of  which  has  been  appropriated  to  its  own  use.  From  time  to 
time  large  numbers  of  live  stock  have  been  bought  and  mingled 
with  those  raised  on  the  farm.  There  has  been  no  attempt  made  to 
keep  any  accounts  of  these  farming  and  stock  raising  operations ; 
and  there  is  at  this  time  no  means  whatever  of  ascertaining  what 
amount  of  grain  or  stock  the  farm  has  produced,  or  what  portion 
of  such  produce  has  been  used  at  the  institution.  The  door  has 
thus  been  left  open  for  the  fraudulent  disposition  of  large  amounts 
of  grain,  stock  and  other  produce  (if  a  disposition  to  practice  such 
fraud  had  existed),  and  no  method  can  be  resorted  to  for  ascertain¬ 
ing  whether  the  farming  and  stock  raising  operations  have  been 
honestly  conducted  except  that  of  inquiring  of  individuals  and 
relying  upon  their  recollection  as  to  amounts  and  numbers  produced 
and  consumed. 

The  institution  has  also  been  for  many  years  operating  a  brick¬ 
yard,  manufacturing  from  $10,000  to  $15,000  worth  of  brick  per 
year ;  large  amounts  of  which  have  been  sold  and  other  large 
amounts  used  in  the  construction  of  state  buildings. 

No  attempt  has  been  made  to  keep  any  record  of  the  business  in 
connection  with  the  manufacture  of  brick,  there  being  nothing  in 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


23 


the  books  kept  from  which  it  can  ibe  ascertained  what  the  product 
of  he  plant  was  or  what  portion  of  such  product  has  been  used  in 
the  erection  or  improvement  of  state  buildings.  In  this  way  the 
door  to  fraudulent  practices  on  the  part  of  those  engaged  in  the  sale 
of  brick  has  been  left  open  and  no  record  left  from  which  it  can  be 
ascertained  whether  or  not  they  have  properly  accounted  for  all 
brick  sold. 

It  has  been  a  practice  for  many  years  to  sell  brick  and  other 
property  of  the  state  upon  indefinite  terms  of  credit  and  make  no 
charges  therefor  or  other  entries  thereof  on  the  books  of  the  insti¬ 
tution  during  the  term  of  credit  or  at  any  time  except  to  note  by  a 
marginal  entry  in  the  cash  book  the  fact  of  collection  when  made. 
Under  this  system  or  lack  of  system  the  fact  that  any  item  of  prop¬ 
erty  had  been  sold  would  not  in  any  way  appear  upon  the  books, 
and  if  the  credit  proved  a  bad  one  and  collection  was  never  made, 
the  fact  that  the  sale  had  been  made  would  never  appear  upon  the 
books,  and  the  state  would  have  no  claim  of  record  against  the 
party  who  had  made  the  purchase.  It  is,  therefore,  impossible  to 
ascertain  from  the  books  whether  all  property  of  the  state  sold 
upon  credit  has  been  paid  for  or  not. 

The  business  of  the  penitentiary  proper  and  also  the  twine  plant 
has  been  conducted  upon  the  voucher  system,  of  which  no  criticism 
is  to  be  made  except  there  have  not  been  sufficient  books  kept  in 
connection  with  such  voucher  system  to  enable  an  examiner  of  the 
accounts  to  ascertain  without  resort  to  the  original  vouchers  what 
amounts  of  money  have  been  expended  for  any  specific  purpose. 
The  up-to-date  systems  of  keeping  accounts  of  large  mercantile  and 
manufacturing  establishments  include  in  connection  with  the  vouch¬ 
er  system  a  record  book  from  which  it  is  possible  to  ascertain  at  any 
time  what  expenditures  have  been  made  for  a  given  purpose,  and 
what  receipts  were  had  from  given  sources,  during  any  period  of 
time,  without  going  beyond  the  face  of  the  book  itself,  while  under 
the  system  that  has  been  in  vogue  here,  before  it  can  be  ascertained 
what  amount  of  money  has  been  expended  for  many  purposes  it 
is  necessary  to  go  beyond  the  books  an'd  examine  hundreds  of 
vouchers  and  original  invoices. 

The  accounts  of  the  penitentiary  proper  and  the  twine  plant  do 
not  in  all  particulars  properly  interlock  so  as  to  form  a  complete 
system;  and  upon  the  completion  of  the  audit  it  will  undoubtedly 
be  found  that  they  do  not  in  all  particulars  agree  with  the  accounts 
in  the  office  of  the  state  auditor  and  state  treasurer. 

Shortly  after  the  beginning  of  the  administration  of  Warden 
Hellstrom,  some  changes  in  the  method  of  keeping  the  accounts 
were  adopted  and  some  improvement  has  undoubtedly  been  made. 
But  to  put  the  accounts  of  the  institution  upon  a  proper  basis  at 
this  time  is  beyond  the  ability  of  any  regular  office  force ;  and  there 
are  discrepancies  and  defects  that  have  been  carried  through  the 
accounts  for  many  years  past  that  necessarily  exist  in  the  present 


24 


EXAMINATION  OF  STATE  PENITENTIARY 


books  of  account,  because  such  present  books  were  adapted  to  and 
based  upon  results  disclosed  by  the  books  that  preceded  them.  The 
extent  and  character  of  all  such  defects  will  only  be  accurately  dis¬ 
closed  by  the  completion  of  the  audit  of  the  accounts. 

The  puipose  of  this  preliminary  report  is  o  recommend  at  a  date 
early  enough  to  enable  the  legislature  to  take  action,  if  it  so  de¬ 
sires,  that  an  act  be  passed  authorizing  some  officer  or  board  to 
contract  with  some  reputable  firm  of  public  accountants  for  the  in¬ 
stallation,  in  the  office  of  the  penitentiary  and  the  twine  plant,  of  a 
system  of  bookkeeping  therefor  that  will  properly  connect  the  two 
separate  sets  of  books  together  and  adjust  the  same  to  the  accounts 
in  the  office  af  the  state  auditor  and  state  treasurer.  The  work  be¬ 
ing  accomplished  by  the  accountants  in  our  employ  will,  when  com¬ 
pleted,  furnish  a  convenient  basis  for  the  installation  of  such  a 
system,  and  the  state  may  thus  obtain  a  substantial  benefit  for  the 
moneys  thus  expended.  Otherwise  the  expenditure  will  be  lost  and 
the  result  be  valueless,  except  in  so  far  as  it  serves  as  a  guide  for 
this  committee  in  the  conduct  of  its  investigation. 

Ed.  Pierce, 

D.  H.  McArthur. 

W.  B.  Overson, 

Fred  J.  Traynor, 

N.  L.  Peart, 

T.  J.  Atwood. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


25 


FINAL  REPORT  OF  LEGISLATIVE  SPECIAL 
COMMITTEE. 

To  the  Legislative  Assembly  of  the  State  of  North  Dakota : 
Gentlemen : 

The  joint  committee  on  penitentiary  investigation  hereby  reports 
that  immediately  after  its  appointment  the  committee  organized  by 
electing  Senator  Pierce  chairman,  and  George  Schnepper  secretary. 
A.  G.  Divet  of  Wahpeton  was  at  once  employed  as  counsel  and 
came  to  Bismarck,  where  he  has  since  been  continuously  engaged  in 
our  service. 

It  was  the  intention  of  the  committee  to  make  the  work  of  inves¬ 
tigation  as  thorough  as  possible  in  the  limited  time  at  its  command, 
and  under  the  authority  conferred  by  the  resolutions  of  that  body  it 
at  once  employed  accountants  and  builders  to  aid  in  the  work. 
Temple,  Cooper  &  Co.,  certified  public  accountants  of  Chicago  and 
St.  Paul,  were  engaged  to  audit  the  accounts ;  and  Thomas  Powers 
and  O.  G.  Adsero,  builders  and  contractors  of  Fargo,  were  em¬ 
ployed  to  make  estimates  upon  the  cost  of  buildings  and  repairs  and 
calculate  the  number  of  brick  used  in  the  erection  of  structures  in 
which  prison  brick  has  been  used. 

A  force  of  four  accountants  was  put  to  work  on  the  audit  of 
accounts  at  which  work  they  are  still  engaged. 

The  period  covered  by  the  investigation  commences  at  the  be¬ 
ginning  of  the  administration  of  N.  F.  Boucher  as  warden  in  1897 
and  ends  in  the  present. 

No  specific  charges  were  laid  before  your  committee  and  to  ob¬ 
tain  a  working  basis  it  was  necessary  to  take  cognizance  of  rumors 
and  reports  of  all  character.  Notice  was  given  with  the  most 
publicity  possible,  through  the  press  and  otherwise,  that  the  com¬ 
mittee  was  ready  to  receive  and  investigate  any  charges  against 
anyone  connected  with  any  administration  of  the  penitentiary  af¬ 
fairs,  even  though  such  charges  should  be  based  upon  hearsay. 

The  committee  was  forced  to  carve  its  entire  working  basis  out 
of  rumors,  vague  insinuations,  and  a  preliminary  examination  of 
the  books  of  the  institution.  After  much  effort  it  has  been  able  to 
obtain  information  enough  to  call  for  investigation  of  the  following 
general  charges : 

1st.  That  there  has  been  for  many  years  a  failure  to  keep  proper 
books  of  account  in  the  penitentiary  proper  and  the  twine  plant. 

2nd.  That  the  different  administrations  have  dealt  with  the  pro¬ 
duct  of  the  penitentiary  brick  plant  in  an  irregular  manner  and  in 
such  a  way  that  large  amounts  thereof  have  been  appropriated  by 


26 


EXAMINATION  OF  STATE  PENITENTIARY 


officers  or  otherwise  lost  to  the  state;  and  that  unjustifiable  discrim¬ 
ination  had  been  made  between  persons  purchasing  the  same. 

3rd.  That  rebates  were  taken  and  received  by  the  boards  of 
trustees  and  the  warden  on  the  purchase  of  machinery  with  which 
the  twine  plant  was  equipped. 

4th.  That  rebates  were  taken  and  received  by  different  pur¬ 
chasing  officers  on  purchases  of  supplies  for  the  penitentiary. 

5th.  That  the  different  boards  of  trustees  have  unlawfully  aud¬ 
ited  and  allowed  claims  ta  themselves  and  the  wardens  for  services 
not  authorized  by  law,  and  thus  unlawfully  disbursed  large  amounts 
of  money. 

6th.  That  the  different  wardens  have  allowed  large  amounts  of 
the  state’s  money  to  remain  on  deposit  in  banks  for  long  periods 
of  time  after  the  same  should  have  been  transferred  to  the  state 
treasurer. 

7th.  That  each  of  the  wardens  whose  conduct  was  under  in¬ 
vestigation,  and  the  different  boards  of  trustees,  have  paid  out,  or 
connived  at  paying  out,  large  sums  of  money  to  relatives  and 
friends  upon  fictitious  or  unlawful  claims. 

8th.  That  the  different  buildings  erected  at  the  institution  did 
not  cost  the  amount  of  money  represented  as  having  been  expended 
in  their  construction. 

9th.  That  large  amounts  of  money  have  been  unlawfully  paid  to 
banks  as  interest  upon  advances  made  to  pay  for  material  used  in 
the  twine  plant,  and  to  pay  freight  thereon,  when  no  authority  or 
necessity  existed  for  procuring  such  advancement. 

10th.  That  various  items  of  state  property  have  been  sold  and 
the  proceeds  not  accounted  for  by  officers  receiving  the  same; 
or  that  such  property  has  been  given  away,  or  people  allowed  to 
take  and  appropriate  it  to  their  own  use. 

11th.  That  the  different  wardens  have  been  in  the  habit  of  ir¬ 
regularly  disbursing  money  on  behalf  of  the  institution  and  having 
their  disbursements  audited  and  allowed  by  the  board  of  trustees. 

12th.  That  cruel  and  inhuman  treatment  has  been  accorded  in¬ 
mates  of  the  institution  and  unusual  and  unjustifiable  punishment 
inflicted  upon  them  by  officers. 

13th.  That  insane  inmates  have  been  neglected  and  mistreated 
T>y  officers. 

14th.  That  discipline  has  been  lax  and  needless  escapes  have 
occurred. 

15th.  That  rebates  have  been  taken  and  received  by  officers 
and  trustees  on  the  purchase  of  fiber  and  other  material  used  in 
the  manufacture  of  twine;  and  that  the  cost  of  such  fiber  has  been 
stated  and  carried  on  the  books  at  a  sum  in  excess  of  the  actual 
cost. 

That  rebates  have  been  taken  and  received  on  account  of  ex¬ 
cessive  freight  bills  paid  and  such  rebates  never  accounted  for  to 
the  institution. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


27 


That  twine  has  been  sold  to  certain  parties  at  lower  prices  than 
to  others  under  the  same  circumstances. 

That  large  amounts  of  twine  manufactured  has  never  been  ac¬ 
counted  for  to  the  state. 

That  twine  plant  accounts  have  been  so  padded  and  falsified  as 
to  show  large  profits  to  the  state  when  as  a  matter  of  fact  no  such 
profits  existed. 

With  respect  to  the  matters  mentioned  in  specification  No.  15, 
to-wit : 

Alleged  taking  of  rebates  by  officers  on  the  purchase  of  fiber  and 
other  material  used  in  the  manufacture  of  twine ; 

Alleged  misstatements  of  the  cost  of  such  material  entered  on 
the  books  of  the  twine  plant ; 

Alleged  failures  to  account  for  large  amounts  of  twine  manufac- 
tured ;  and, 

Alleged  discriminations  as  to  prices  on  the  sale  of  twine — 

We  regret  the  necessity  that  compels  us  to  state  we  can  make  no 
report. 

The  investigation  of  these  questions  cannot  be  intelligently  at¬ 
tempted  until  the  audit  of  the  accounts  is  completed,  and  this  will 
not  be  until  some  days  after  the  close  of  the  Eleventh  Legislative 
session. 

It  will  be  readily- observed  that  if  material  used  in  the  manu¬ 
facture  of  twine  has  been  purchased  and  paid  for  at  lesser  prices 
than  those  entered  on  the  books,  or  if  rebates  on  the  purchase  price 
of  such  material  have  been  paid,  the  evidence  to  establish  such 
facts  must  be  looked  for,  largely,  if  not  entirely,  at  the  places  of 
purchase. 

Any  inquiry  into  the  question  whether  all  twine  manufactured  has 
been* accounted  for  must  be  based  upon  a  study  of  the  results  shown 
by  the  audit  of  the  books,  and  computations  based  upon  the  amounts 
of  raw  material  used  and  finished  product  accounted  for. 

Any  investigation  of  the  question  whether  there  have  been  dis¬ 
criminations  in  prices,  between  different  purchasers  similarily 
situated,  may,  and  probably  will,  lead  to  different  parts  of  the  state 
where  the  products  have  been  disposed  of. 

Any  inquiry  whether  rebates  have  been'  received  from  railroad 
companies  on  account  of  non-payments  of  freight,  or  whether  claims 
for  shortage  and  loss  of  consignments  have  been  paid  by  railroad 
companies  and  not  accounted  for,  must  be  based  on  a  study  of  the 
result  of  the  accounting,,  and  a  calculation  whether  the  amounts 
accounted  for  from  those  sources  are  such  as  are  reasonable,  con¬ 
sidering  the  magnitude  of  the  business.  From  that  point  the  in¬ 
vestigation  would  remove  itself  into  the  general  offices  of  the  rail¬ 
road  companies. - 

Since  the  operation  of  the  twine  plant  began  there  has  been  ex¬ 
pended  for  fiber  alone  $1,398,296.00.  It  will  therefore  be  readily 
observed  that  this  subject  upon  which  we  cannot  report  is  the  one 


28 


EXAMINATION  OF  STATE  PENITENTIARY 


in  regard  to  which  there  are  the  greater  possibilities  for  the  exist¬ 
ence  of  irregular  or  dishonest  practices. 

In  the  conduct  of  its  investigations  your  committee  availed  itself 
of  all  apparently  reliable  information.  It  has  resorted  to  the  use 
of  affidavits,  and  has  had  its  attorney  and  secretary  conduct  ex  parte 
oral  examinations  of  persons  under  oath,  and  submit  their  testi¬ 
mony  to  it.  It  has  also  taken  oral  testimony  at  its  sessions,  both 
ex  parte  and  in  the  presence  of  persons  whose  conduct  was  under 
investigation,  and  has  personally  visited  the  penitentiary  and  in¬ 
spected,  its  condition,  and  examined  its  books  and  records,  and  on 
such  visit  had  brought  before  it  and  interviewed  a  number  of  in¬ 
mates  and  officers. 

It  has  also  had  the  books  of  account,  both  of  the  past  and  present 
administrations  brought  before  it  at  its  meetings,  and  examined 
them  in  connection  with  its  head  accountant,  Mr.  Webb,  and  at  the 
same  time  has  had  produced  for  its  inspection  the  original  minute 
books,  deportment  records,  and  other  books  and  records  of  the 
institution. 

It  has  cited  before  it  ex- Warden  Boucher  and  Warden  Hellstrom, 
and  given  them  the  opportunity  of  being  heard  in  explanation  and 
justification  of  their  actions  that  were  under  discussion,  and  has 
heard  and  given  consideration  to  their  explanations. 

For  the  purpose  of  arriving  at  the  cost  of  the  different  buildings 
it  'has  had  reliable  contractors  examine  such  buildings  in  detail  and 
report  upon  the  cost  of  construction,  both  on  the  basis  of  purchased 
material  and  paid  labor,  and  on  the  basis  of  the  use  of  prison-made 
brick  and  free  labor. 

In  the  investigation  of  matters  connected  with  the  brick  yard 
we  have  been  obliged  to  and  have  had  the  number  of  brick  in  every 
structure  erected  on  the  penitentiary  grounds  since  May,  1897,  as¬ 
certained  by  competent  builders.  This  count  went  into  the  minutest 
detail  and  included  all  buildings,  the  prison  wall,  sub-ways  and 
tunnels  where  brick  has  been  used. 

Your  committee  now  respectfully  presents  to  you  the  facts  it  has 
found  in  its  investigations,  with  such  explanations  as  seem  proper. 

BOOKS  OF  ACCOUNT. 

During  the  period  from  1897,  to  May,  1907,  the  system  of  book- 
keeping  at  the  penitentiary  was  unscientific,  incomplete  and  utterly 
inadequate  to  the  needs  of  the  institution,  there  being  ah  utter  lack 
of  the  ordinary  books  of  account,  and  accounts,  necessary  to  in¬ 
telligently  disclose  the  financial  condition  of  the  institution  or  the 
manner  in  which  its  affairs  were  being  adminisered  or  the  business 
transacted. 

For  a  statement  in  detail  of  some  of  the  particulars  in  which  the 
system  was  deficient  you  are  respectfully  referred  to  the  prelimin¬ 
ary  report  heretofore  made. 

This  system  of  keeping  accounts  amounted  to  gross  negligence 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


29 


and  disregard  of  the  public  interest  on  the  part  of  the  different 
boards  of  trustees  and  managing  officers  of  the  institution  during  the 
period  named.  By  it  the  door  has  been  left  open  to  the  practice  of 
fraud  upon  the  state,  and  no  record  left  by  which  such  fraud  could 
be  discovered  or  traced. 

In  this  connection  the  committee  especially  finds  that  the  condi¬ 
tion  of  accounts  allowed  to  exist  in  the  institution  for  more  than 
fifteen  years  conclusively  establishes  that  the  public  examining  de¬ 
partment  of  the  state  has  been  either  grossly  inefficient  or  inexcus¬ 
ably  neglectful  of  the  public  welfare’.  It  would  be  impossible  for 
such  a  state  of  accounting  to  be  continued  in  practice  under  any 
intelligent  system  of  examination  intelligently  carried  out. 

From  the  beginning  of  operations  by  the  twine  plant  to  May, 
1907,  the  system  of  accounting  in  use  therein  was  unscientific  and 
incomplete  and  did  not  meet  the  needs  of  the  business  in  many 
particulars ;  but  was  not  defective  to  the  degree  stated  of  the 
books  of  the  penitentiary  proper. 

Since  May,  1907,  a  persistent  effort  has  been  made  to  improve 
the  system  of  accounting  in  both  departments  of  the  institution, 
and  many  of  the  defects  theretofore  complained  of  have  been  rem¬ 
edied.  The  system,  as  a  whole,  however,  is  still  defective  and  should 
be  supplanted  by  modern  system  as  pointed  out  in  the  preliminary 
report,. 

BRICK  YARD  MATTERS. 

By  Chapter  86,  of  the  Laws  of  1895  the  operation  of  a  brick  yard 
by  the  penitentiary  was  authorized.  This  law  now  appears  as 
Sections  10390  to  10394  of  the  Revised  Codes  of  1905. 

The  law  seems  to  have  been  entirely  disregarded  at  all  times 
from  the  commencement  of  operations  in  the  brickyard  to  the 
present  as  regards  the  methods  of  disposing  of  the  product  and 
using  the  funds  derived  therefrom.  We  are  unable  to  learn  that 
the  board  provided  for,  consisting  of  the  governor,  state  auditor, 
and  secretary  of  state,  have  ever  exercised  any  supervision  or  con¬ 
trol  over  the  matter  committed  to  their  care  by  the  law  in  question. 
The  wardens  have  always  assumed  on  their  own  responsibility  to 
dispose  of  brick  and  treat  the  proceeds  as  a  miscellaneous  cash  re¬ 
ceipt  to  be  used  for  general  purposes  by  the  institution. 

During  the  period  between  May,  1897,  and  May,  1907,  there  were 
manufactured  under  the  direction  of  the  warden  2,000,000  brick  in 
addition  to  those  accounted  for  to  the  state  and  those  used  in  the 
erection  and  repair  of  buildings  and  other  structures  at  the  peni¬ 
tentiary. 

The  brick  not  accounted  for  were  of  the  value  of  between  $14,- 
000  and  $16,000. 

In  the  investigation  of  this  brick  shortage  we  were  greatly  em¬ 
barrassed  and  delayed  by  reason  of  the  failure,  already  pointed 


30 


EXAMINATION  OF  STATE  PENITENTIARY 


out,  of  the  accounting  officer,  to  keep  any  record  of  either  the 
number  of  brick  manufactured  or  the  number  used  in  the  erection 
of  the  different  structures  on  the  penitentiary  grounds. 

To  ascertain  the  total  production,  the  committee  endeavored  first 
to  procure  the  evidence  of  witnesses  who  had  charge  of  the  work 
of  manufacture  in  the  capacity  of  overseers  or  guards.  It  got  some 
uncertain  data  in  that  way  from  the  recollections  of  different  people, 
but  could  find  no  one  who  had  ever  kept  a  record  or  been  charged 
with  the  duty  of  keeping  a  record  of  the  output  of  the  plant.  It 
was  learned  from  Warden  Boucher  himself  that  no  one  ever  was, 
during  his  administration,  charged  with  the  duty  of  keeping  such 
records. 

It  was.  learned  in  a  study  of  the  biennial  reports,  that  in  the 
report  of  1900,  made  by  Warden  Boucher  to  the  board  of  trustees, 
he  had  reported  the  number  of  brick  made  in  the  two  preceding 


years. 

This  report  shows : 

In  the  year  1898  there  were  manufactured .  1,250,000 

In  the  year  1899  there  were  manufactured .  1,750,000 

Making  a  total  for  the  two  years  of  .  . .  3,000,000 


This  report  and  each  of  the  other  biennial  reports  contains  a  con¬ 
densed  labor  table,  giving  in  detail  the  number  of  days’  work  per¬ 
formed  in  the  manufacture  of  brick  each  year. 

During  the  two  years  mentioned  there  was  performed  6,290  days 
work. 

Dividing  the  product  of  the  plant  by  the  number  of  days’  labor, 
the  average  output  per  day  of  labor  employed  was  obtained,  towit : 
477. 

Taking  475  as  a  working  basis,  it  was  ascertained,  by  taking 
the  number  of  days’  labor  known  to  have  been  employed  in  the 
work  each  year,  and  multiplying  that  by  the  average  product  per 
day,  that  there  were  manufactured  during  the  term  of  office  of 
Warden  Boucher  (speaking  in  millions  and  thousands  only)  11,- 
407,000. 

This  is  an  eminently  fair  estimate  to  Mr.  Boucher  by  reason  of 
the  fact  that  in  1899  new  machinery  was  added  to  the  equipment 
that  materially  raised  the  average  output  over  1898,  and  the  greater 
part  of  the  brick  was  manufactured  after  that  time. 

Warden  Boucher  also  received  from  Warden  Wilson,  as 


per  the  official  inventory .  400,000 

Making  a  total  for  which  he  should  account . 11,807,000 


In  addition,  the  committee  ascertained  from  other  sources,  the 
number  and  approximate  size  of  the  kilns  burned  each  year  and 
computations  made  therefrom  verify  in  substance  the  above  figures. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


31 


There  have  been  accounted  for  by  Warden  Boucher,  on  his 


books,  and  the  inventory  to  Warden  Helllstrom . 4,535,000 

There  were  used  in  the  building  of  all  structures  at  the  pen¬ 
itentiary  during  the  Boucher  administration . 4,536,000 


Making  the  total  accounted  for . 9,071,000 

This  leaves  unaccounted  for . .  .2,736,000 

The  committee  deducts  from  that  shortage,  to  cover  any 

possible  over-estimation  of  production  .  . . .  736,000 


And  find  the  actual  shortage  to  be .  2,000.000 

The  number  of  brick  used  in  the  different  structures  at  the  peni¬ 
tentiary  was  ascertained  by  the  builders,  Messrs.  Powers  and  Ad- 
sero,  making  actual  measurements  of  every  wall  and  other  structure 
in  which  the  prison  brick  have  been  used. 

This  work  of  brick  estimation  alone  occupied  nearly  ten  days’ 
time  of  the  builders. 

Your  committee  further  finds  that  during  his  administration 
Warden  Boucher  discriminated  between  different  purchasers  of 
brick,  and  sold  large  amounts  thereof  at  prices  less  than  the  estab¬ 
lished  price,  to  the  following  persons : 

Alexander  McKenzie, 

The  Bismarck  Tribune, 

Charles  Kupitz, 

The  First  National  Bank  of  Bismarck, 

George  Gussner, 

M.  Eppinger, 

C.  B.  Little. 

Your  committee  finds  that  the  reductions  in  price  given  to  the 
persons  in  the  foregoing  list  amounted  in  the  aggregate  to  the  sum 
of  $1,000. 


REBATES  UPON  THE  PURCHASE  OF  TWINE  MAKING 

MACHINERY. 


Your  committee  further  finds  that  in  the  month  of  April,  1899, 
Trustees  R.  J.  Turner  and  William  J.  M'older,  together  with  Ward¬ 
en  Boucher,  were  appointed  a  committee  to  purchase  a  power  outfit 
and  machinery  for  the  twine  plant. 

That  these  persons  contracted  with  the  Hoover  and  Gamble  Co., 
of  Chicago,  for  twine  machinery,  and  with  J.  G.  Robertson  of  Cin¬ 
cinnati  for  a  power  outfit ;  and  in  the  making  of  said  contract 
arrangedd  for  the  payment  to  them  of  a  rebate  or  commission, 
amounting  in  the  aggregate  to  $1,850.00,  which  rebate  was  after¬ 
ward  paid,  $1,200.00  thereof  to  Turner  and  Molder  jointly,  and 
$650.00  to  N.  F.  Boucher,  the  payment  to  said  Boucher  being  made 
in  currency  in  a  hotel  room  in  the  city  of  Chicago  by  one  A.  J. 
Emminger  on  behalf  of  the  Hoover-Gamble  Co. 


32 


EXAMINATION  OF  STATE  PENITENTIARY 


That  said  parties  retained  said  money  for  some  time,  when  they 
became  apprehensive  and  conspired  together  to  return  the  same 
into  the  fund  of  the  penitentiary;  and  some  time  about  the  latter 
part  of  April,  1900,  said  Turner  and  Molder  turned  over  to  the  said 
Boucher,  as  warden,  the  sum  of  $1,200.00  in  currency  to  be  turned 
back  into  the  treasury  of  the  institution,  and  the  said  Boucher 
thereupon  placed  the  said  sum  of  $1,200.00,  with  $650.00  of  his  own 
money,  in  the  cash  of  the  institution  and  entered  the  same  upon  the 
cash  book. 

That  for  the  purpose  of  covering  up  said  transaction  and  con¬ 
cealing  its  character,  the  said  Boucher  caused  an  entry  to  be  made 
in  the  cash  book  of  the  institution  to  the  effect  that  the  said  sum  of 
$1,850.00  was  a  rebate  paid  to  the  institution  as  per  contract  with 
the  parties  from  whom  the  machinery  was  bought  to  cover  the 
cost  of  purchasing  the  same. 

That  none  of  the  other  trustees  were  ever  informed  or  had  any 
knowledge  of  said  transaction. 

PAYMENT  OF  UNLAWFUL  CLAIMS  TO  RELATIVES. 

In  November,  1898,  one  Edna  Boucher,  a  daughter  of  the  warden, 
presented  or  caused  to  be  presented  to  the  board  of  trustees  a 
claim  for  $75.00,  on  account  of  a  horse  lost  in  the  burning  of  the 
prison  barn,  upon  which  claim  the  institution  was  in  no  wise  liable. 
The  said  claim  of  $75.00  was  therefore  unlawfully  allowed  by  the 
board  of  trustees,  the  warden  actually  recommending  the  allowance 
thereof,  and  both  he  and  the  board  of  trustees  knew  at  the  time 
of  allowing  and  paying  the  claim  that  it  was  unlawful.  - 

In  August,  1904,  a  claim  was  presented  to  the  board  of  trustees 
on  behalf  of  Mabel  Boucher,  a  daughter  of  the  warden,  for  $100.00 
on  account  of  hay  said  to  have  been  furnished  to  the  institution, 
during  the  four  years  preceding,  by  said  Mabel  Boucher. 

Said  claim  was  unlawfully  audited  and  allowed  by  the  trustees, 
the  warden  participating  therein,  for  the  reason  that  during  all  the 
time  during  which  it  is  claimed  said  hay  was  furnished,  Mabel 
Boucher  was  in  the  employ  of  the  penitentiary  and  forbidden  by  law 
to  furnish  supplies  thereto. 

Both  the  board  of  trustees  and  the  warden  knew  that  the  allow¬ 
ance  of  said  claim  was  unlawful  at  the  time  it  was  allowed. 

In  the  month  of  April,  1905,  the  warden,  unlawfully  sold  to  the 
institution  a  horse  for  the  agreed  price  of  $250.00,  and  in-  the  sale 
thereof  attempted  to  evade  the  law  forbidding  him  to  contract 
with  the  institution  or  its  board  of  trustees,  by  pretending  that  said 
horse  was  the  property  of  his  daughter,  Mrs.  F.  E.  Funk,  formerly 
Mabel  Boucher. 

UNLAWFUL  ALLOWANCE  OF  VALID  CLAIMS  AT  AN 
EXCESSIVE  AMOUNT. 

Your  committee  finds  that  during  the  period  of  time  com- 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


33 


mencing  in  1898  and  extending  up  to  the  beginning  of  1903,  a 
practice  existed  of  allowing  valid  claims  at  an  amount  in  excess  of 
their  face,  to  the  direct  loss  of  the  state  of  the  amount  of  the  in- 
crease.  There  are  about  seventy  such  items  on  which  the  aggregate 
was  about  $150.00. 

For  the  purpose  of  illustrating  the  system,  we  give  the  following 
example:  At  the  January,  1899,  meeting  of  the  board  a  claim  was 
presented  on  behalf  of  the  Racine  Wagon  &  Carriage  Co.,  for 
$535.50,  the  purchase  price  of  a  carriage,  cutter,  harness  and  robe. 
At  the  bottom  of  this  claim  is  a  notation  added  in  the  penitentiary 
office:  “4  per  cent  discount  allowed,  $21.42.”  This  alleged  dis¬ 
count  is  added  to  the  face  of  the  bill,  making  the  claim  $556.52,  in¬ 
stead  of  $535.50.  The  claim  was  allowed  for  the  increased  amount 
and  a  warrant  issued  therefor  on  Jan.  3,  1899,  payable  to  the 
Racine  Wagon  &  Carriage  Co.,  or  Bearer.  This  warrant  never 
reached  the  Racine  Wagon  &  Carriage  Co.,  but  was  delivered  to 
the  First  National  Bank  of  Bismarck  which  collected  thereon 
$556.92,  remitting  to  the  Racine  Wagon  &  Carriage  Co.  $535.50. 
This  warrant  was  cashed  Feb.  11,  1899.  By  this  single  transaction 
the  state  was  directly  robbed  of  $21.42. 

The  transactions  as  to  the  other  items  are  the  same  and  by  them 
the  state  funds  were  actually  appropriated  in  the  aggregate  amount 
of  about  $150.00. 

UNLAWFUL  ALLOWANCE  OF  CLAIMS  BY  BOARDS  OF 
TRUSTEES  TO  MEMBERS  OF  THE  BOARDS. 

From  April,  1897,  to  January  1,  1909,  the  different  trustees  have 
presented  to  the  board  for  audit  and  allowance  and  have  collected 
in  round  figures,  $3,000.00  in  addition  to  the  compensation  allowed 
them  by  law. 

The  claims  upon  which  this  money  was  drawn  may  be  divided 
into  three  classes  as  follows : 

1st.  Each  year  some  member  of  the  boards  of  trustees  has  been 
selected  by  the  board  to  attend  The  National  Prison  Congress,  and 
in  some  instances  the  trustee  attending  such  congress  has  collected 
$3.00  per  day  for  the  time  he  was  absent  on  the  trip  and  in  addition 
thereto  his  expenses,  in  other  cases  only  expenses  have  been  col¬ 
lected. 

2nd.  On  occasions  when  it  seemed  to  the  board  that  it  could  not 
fully  transact  its  business  within  the  limits  of  the  meetings  allowed 
by  law,  it  has  subdivided  itself  into  committees,  and  the  members 
appointed  upon  such  committees  have  proceeded  to  attend  to  cer¬ 
tain  matters  of  business  on  behalf  of  the  institution,  and  collected 
per  diem  for  the  time  so  spent.  For  example,  there  have  been 
committees  to  look  after  the  building  of  barns,  committees  to  look 
after  the  building  of  hospitals,  and  so  forth. 

3rd.  On  different  occasions  individual  members  of  the  board 


34 


EXAMINATION  OF  STATE  PENITENTIARY 


have  gone  upon  trips  to  distant  parts  of  the  country  for  the  pur¬ 
pose  of  investigating  matters-  that  were  deemed  of  interest  to 
them  as  managers  of  the  institution,  and  per  diem  and  expenses  of 
such  trips  have  been  collected. 

Adding  the  amounts  thus  illegally  drawn  to  the  amount  that  was 
lawfully  paid  for  per  diems  and  expenses  of  trustees,  it  is  found 
that  the  amount  of  money  drawn  from  the  state  by  trustees  since 
1897  is  $17,000.00.  It  has  been  urged  An  defense  of  the  charge  that 
these  moneys  were  illegally  drawn,  that  the  expenditure  for  per 
diem  and  expenses  of  trustees  in  attendance  at  prison  congresses  is 
authorized  by  the  annual  appropriation  for  incidental  purposes. 
Your  committee  believes  this  is  not  true.  The  legislative  appropria¬ 
tion  for  incidentals  is  to  create  a  fund  that  can  be  drawn  upon  to 
meet  lawful  expenditures  for  unforeseen  items  of  that  uncertain 
character  that  they  would  not  ordinarily  be  foreseen ;  but  such  ap¬ 
propriation  is  not  intended  to  create  a  fund  that  may  be  used  by  the 
board  in  its  discretion  for  purposes  not  recognized  by  law. 

These  promiscuous  expenditures,  in  the  judgment  of  your  com¬ 
mittee,  should  be  stopped  until  it  seems  wise  to  the  legislature  to 
directly  authorize  them. 

IRREGULAR  AND  UNAUTHORIZED  ALLOWANCE  OF 
CLAIMS  TO  WARDENS. 

During  all  the  time  included  in  this  investigation  it  has  been  the 
practice  of  the  wardens  to  each  year  attend  the  prison  congress  and 
collect  the  expenses  of  such  trip  from  the  institution.  What  has 
been  said  in  regard  to  the  irregularities  of  allowing  such  expenses 
to  trustees  is  equally  applicable  to  the  allowance  of  them  to  wardens. 

It  has  also  been  the  practice  for  the  wardens  upon  their  own 
motion  to  make  frequent  trips  to  various  parts  of  the  country  in 
the  transaction  of  different  items  of  business  on  behalf  of  the 
institution ;  thus  there  are  many  instances  of  trips  of  the  wardens 
to  St.  Paul,  Chicago,  and  other  cities  for  the  purpose  of  purchasing 
various  articles  of  property,  as,  for  instance,  carriages,  harnesses 
and  stock ;  and  for  the  purpose  of  investigating  the  advisability  of 
prospective  purchases  of  different  items  of  property,  upon  which 
trips  large  amounts  of  expense  were  incurred. 

It  has  also  been  the  practice  of  the  wardens  since  the  twine  plant 
went  into  operation,  to  constitute  themselves  business  agents  of 
the  state  in  matters  of  canvassing  for  the  sale  of  twine,  looking 
after  collections  thereof,  and  in  traveling  to  different  parts  of  the 
country  for  the  purpose  of  purchasing  or  investigating  the  feasibil¬ 
ity  of  purchasing  material  to  be  used  in  the  manufacture  of  twine. 

Many  of  the  items  of  expense  are  so  large  in  proportion  to  the 
importance  of  the  items  of  business  transacted,  as  to  forcibly  sug¬ 
gest  the  danger  to  which  the  funds  of  the  state  are  exposed  bv 
permitting  such  practices ;  and  while  the  committee  does  not  find 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


35 


that  any  fraud  has  'been  perpetrated  in  this  way,  they  wish  to  point 
out  the  opportunities  that  are  created  and  to  urge  the  discontinuance 
of  the  practice. 

By  way  of  illustration  your  committee  finds  that  in  the  year  1901 
Warden  Boucher  made  a  trip  to  Kansas  City,  Missouri,  and  Lake 
Park,  Minnesota,  for  the  purpose  of  purchasing  cattle;  that  upon 
such  trip  he  bought  in  his  own  name  cattle  to  the  amount  of  $3,- 
034.00.  On  the  trip  he  expended  $122.00  for  personal  expense's, 
and  freight  charges  which  brought  the  total  expenditure  up  to  $3,- 
474.00.  Upon  his  arrival  in  Bismarck  he  turned  over  to  a  third 
person  sixteen  head  of  cattle  thus  bought  upon  the  claim  that  these 
sixteen  head  represented  a  proportion  of  the  whole  that  he  had 
bought  for  his  own  use  and  not  for  the  use  of  the  state.  The 
remainder  was  retained  as  the  property  of  the  state,  and  an  interest 
charge  of  $18.67  made  to  the  state  for  the  money  advanced  by  the 
warden,  and  also  a  claim  of  $36.00  made  for  commissions  on  the 
purchase. 

This  constitutes  a  clear  violation  of  the  law  forbidding  the  warden 
to  contract  with  the  institution,  and  the  iniquity  of  the  practice  is 
manifested  by  the  fact  that  there  is  no  way  of  ascertaining  whether 
or  not  the  transaction  reported  by  the  warden  as  above  set  forth  is 
or  is  not  an  honest  report  thereof ;  and  while  the  committee  cannot 
find  that  this  transaction  was  not  as  reported,  a  practice  ought  not 
to  be  longer  tolerated  that  has  placed  the  state  in  such  a  position  that 
it  cannot  call  its  officers  to  account  for  any  irregularity  that  may 
have  existed. 

During  the  past  twelve  years  the  claims  allowed  for  the  wardens 
for  expenses  on  such  trip  as  have  mentioned  aggregate  over  $5,- 
000.00. 

TAKING  OF  REBATES  ON  THE  PURCHASE  OF  SUPPLIES 

Your  committee  finds  that  the  many  allegations  that  rebates  were 
paid  to  the  purchasing  officers  of  the  penitentiarv  on  supplies  pur¬ 
chased  are  unfounded  in  fact,  and  that  no  such  rebates  were  taken. 

ALLEGED  SALE  OF.  STATE  PROPERTY  AND  FAILURE 
TO  ACCOUNT  THEREFOR. 

Your  committee  finds  that  the  numerous  allegations  that  property 
of  the  state  has  been  sold  and  the  proceeds  not  accounted  for  by 
officers  of  the  institution  are  untrue  and  unfounded  in  fact,  except 
as  to  the  item  of  brick  referred  to  in  another  part  of  this  report. 

IRREGULARITIES  NOT  CAPABLE  OF  CLASSIFICATION. 

It  would  seem  that  for  years  past  almost  every  feature  of  the 
business  of  the  institution  has  been  irregularly  conducted.  In¬ 
stances  of  irregularity  are  so  many  in  number  and  so  variant  in 
character,  that  an  attempt  to  mention  them  all  in  detail  would  ex- 


36 


EXAMINATION  OF  STATE  PENITENTIARY 


tend  this  report  beyond  all  practical  limits,  but  at  this  point  your 
committee  respectfully  presents  the  following  example : 

In  the  month  of  November,  1901,  Warden  Boucher  having  been 
authorized  by  the  board  of  trustees  to  go  to  Yucatan  to  purchase 
fiber,  arranged  with  the  First  National  Bank  of  Bismarck  to  pro¬ 
cure  for  him  a  letter  of  credit  in  the  sum  of  $50,000,  for  which  it 
was  agreed  he,  or  the  institution,  should  pay  whatever  charge  was 
made  therefor  by  the  First  National  Bank  of  Chicago,  through 
which  the  letter  was  to  be  issued.  $50,000  of  the  state’s  funds  was 
thereupon  turned  over  to  the  First  National  Bank  of  Bismarck  and 
forwarded  to  the  First  National  Bank  of  Chicago,  where  it  remained 
on  deposit,  drawing  interest  at  the  rate  of  2  per  cent  for  a  period 
of  one  month.  The  $50,000  letter  of  credit  was  taken  by  Mr. 
Boucher  to  Yucatan,  but  not  used,  and  about  one  month  after  its 
issuance  was  returned  to  the  issuing  bank. 

For  the  issuance  of  this  letter  of  credit  the  First  National  Bank 
of  Chicago  charged  the  First  National  Bank  of  Bismarck  $250.00, 
credited  the  last  mentioned  bank  with  the  interest  earned  on  the 
$50,000  before  mentioned,  and  remitted  to  the  First  National  Bank 
of  Bismarck,  by  way  of  rebate,  $125.00.  About  two  weeks  after 
the  return  of  the  letter  of  credit,  the  First  National  Bank  of  Bis¬ 
marck  presented  its  claim  for  $250.00,  the  alleged  cost  of  the  letter 
of  credit,  without  any  reduction  for  rebate  or  interest,  and  collected 
the  full  amount  from  the  state.  In  the  meantime,  no  note  or  entry 
of  any  kind  was  ever  made  upon  the  books  of  the  institution  show¬ 
ing  the  transaction,  or  anv  part  thereof,  and  no  entry  has  ever  been 
made  upon  the  books  of  the  institution  showing  that  the  $50,000  in 
question  ever  left  its  funds  or  was  ever  returned  thereto. 

It  may  also  be  said  in  passing  that  the  contract  under  which 
said  letter  of  credit  was  issued  was  submitted  to  the  committee  and 
upon  its  face  provided  that  a  commission  or  compensation  equiv¬ 
alent  to  3d  of  1  per  cent  would  be  charged  upon  the  aggregate 
amount  of  all  drafts  drawn  against  the  said  letter  of  credit.  No 
drafts  were  drawn  against  it  and  consequently  the  commission  of 
$250.00  was  not  only  unlawfully  collected  and  paid,  but  was  col¬ 
lected  and  paid  contrary  to  the  terms  of  the-contract  itself. 

The  startling  part  of  this  transaction  is  not  the  petty  deceit  by 
which  the  state  in  effect  lost  the  $250.00  and  interest  on  $50,000  for 
one  month,  but  the  fact  that  such  lack  of  system  existed  that  it  was 
possible  for  $50,000  of  the  state’s  money  to  be  circulated  for  thirty 
days  in  a  foreign  country,  in  the  hands  of  an  official  not  authorized 
to  have  its  custody,  and  no  entry  of  the  transaction  ever  appear  upon 
the  books  of  the  institution. 

PAYMENT  OF  INTEREST  TO  BANKS. 

Shortly  after  the  beginning  of  operations  bv  the  twine  plant,  that 
institution  became  hampered  by  lack  of  funds  with  which  to  meet 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


37 


payments  upon  invoices  of  fiber  and  of  carrying  charges  thereon. 
Fiber  is  sold  upon  a  cash  basis  only,  and  as  the  manufacturing  season 
continues  throughout  the  entire  year  and  the  selling  and  collect¬ 
ing  season  is  only  about  four  months  each  year,  large  amounts  of 
cash  are  required  to  keep  the  plant  in  operation  from  the  end  of  one 
collection  season  to  the  beginning  of  the  next. 

To  meet  this  condition  the  officers  of  the  institution  began  in  1900 
without  authority  of  law,  to  make  short  time  loans  from  banks  to 
meet  payments  on  fiber  and  pay  freight  thereon;  these  transactions 
taking  the  form  of  the  banks  taking  up  sight,  draft  made  upon  the 
institution  and  sent  for  collection  with  the  shipment.  The  amounts 
of  these  advances  with  interest  charges  would  be  presented  and  paid 
when  funds  were  available. 

Similar  advances  to  take  up  drafts  were  also  made  on  occasions 
when  there  were  funds  of  the  institution  available,  and  in  such  cases 
the  claims  would  be  presented  at  the  next  meeting  of  the  trustees. 
On  such  occasions  as  last  mentioned  the  resort  to  the  bank  was 
unnecessary  and  the  money  should  have  been  obtained  from  the 
state  treasurer  under  the  provisions  of  section  10380,  Revised  Codes. 
To  thus  borrow  money  and  pay  out  interest  charges  was  beyond  any 
authority  the  boards  or  officers  had.  Their  acts  were  therefore 
irregular,  yet  it  is  probably  true  that  but  for  the  assumption  of  such 
power  the  plant  would  at  times  have  been  compelled  to  suspend 
operations  and  lessen  its  output. 

The  following  sums  of  money  were  paid  out,  by  years,  as  interest 


on  advances  thus  procured : 

1900  .  $  90. 03 

1901  .  193.27 

1902  .  489.61 

1903  . 818.64 

1904  . 577.57 

1905  .  935.88 

1906  .  1,070.88 

1907  (Up  to  May  9th) .  591.44 

1907  (From  May  9th  to  December  31st)....  3,236.05 

1908  .  1,003.87 


Or  a  total  of .  $  9,007.84 


In  the  figures  above  given  as  interest  are  included  certain  items  of 
exchange  so  stated  that  it  is  impossible  to  separate  the  interest  and 
exchange.  To  make  such  separation  in  gross,  the  committee  pro¬ 
ceeds  as  follows :  The  total  remittances  upon  which  exchange 
was  charged  were  $1,398,296.75.  Figuring  exchange  upon  that 
total  at  of  one  per  cent,  the  maximum  rate,  we  obtain  an 
item  of  $1,747.87.  Deducting  this  from  the  total  of  $9,007.84, 
which  represents  interest  and  exchange  together  as  above  stated, 
we  have  a  net  result  of  $7,259.97  as  the  total  interest  payment. 


38 


EXAMINATION  OF  STATE  PENITENTIARY 


This  continuous  drain  in  the  way  of  interest  payments  could  be 
avoided  and  the  officers  relieved  of  the  responsibility  of  making 
such  loans  by  the  enactment  of  the  law  already  proposed  per¬ 
mitting  the  emergency  board  to  resort  to  the  general  funds  of  the 
state  to  meet  such  contingencies  as  have  been  mentioned.  The 
importance  of  this  and  of  making  the  state  treasurer  the  institution 
treasurer  is  emphasized  by  the  fact  that  during  much  of  the  time 
when  interest  was  thus  being  paid,  the  state  had  idle  funds  in  large 
amounts  in  the  hands  of  the  banks  acting  as  institution  treasurers, 
as  shown  in  another  part  of  this  report. 

IRREGULAR  PURCHASES  AND  PAYMENTS  ON  BEHALF 
OF  THE  STATE  BY  WARDENS. 

Acting  apparently  under  color  of  section  10342,  both  Warden 
Boucher  and  Warden  Hellstrom  have  gone  beyond  the  authority 
conferred  upon  them  and  have  from  month  to  month  advanced 
large  sums  of  money  and  paid  claims  and  purchased  property  on 
behalf  of  the  state  and  presented  their  claims  therefor  to  the  trus¬ 
tees  for  audit.  These  advances  amount  to  sums  ranging  from 
$100.00  to  as  high  as  $3,000.00  a  month,  and  are  for  such  items 
as  freight  payments,  purchases  of  building  material,  farm  imple¬ 
ments,  stock  and  supplies  of  different  character,  and  advances  to 
discharged  inmates  for  temporary .  aid  and  transportation,  under 
section  10367,  Revised  Codes.  Section  10342  is  intended  to  limit 
the  warden’s  transactions  to  matters  of  immediate  and  pressing 
necessity  creating  emergencies,  and  he  should  not  resort  to  that 
authority  except  to  meet  such  emergencies. 

The  committee  does  not  find  that  any  bad  faith  has  been  exer¬ 
cised  or  any  fraud  practiced  in  this  particular,  but,  as  a  matter  of 
public  policy,  it  believes  that  such  dealings  between  the  warden  and 
the  state  should  be  confined  to  the  narrowest  possible  limits  and  the 
strict  letter  of  the  law.  The  relations  between  the  warden  and  the 
board  are  necessarily  close  and  confidential,  and  in  the  nature  of 
things  claims  presented  by  the  warden  will  not  receive  the  same 
close  scrutiny  that  they  would  if  presented  by  a  stranger. 

By  the  practice  an  opportunity  is  furnished  for  unfair  and  dis¬ 
honest  dealings.  For  example,  in  the  matter  of  advancing  money 
to  prisoners  and  supplying  them  with  transportation,  an  opportunity 
is  presented  to  take  advantage  of  their  necessities  and  deal  oppres¬ 
sively  with  them  by  requiring  them  to  acknowledge  the  receipt  of 
aid  in  larger  amounts  than  is  actually  given.  Except  in  the  case 
of  pardons,  which  might  create  an  emergency,  it  is  known  in 
advance  just  when  the  prisoners  will  be  discharged,  and  their  aid 
and  transportation  can  be  audited  and  vouchers  issued  for  delivery 
to  them  at  the  trustees  meetings  preceding  the  date  of  discharge 
equally  as  well  as  it  can  be  audited  and  allowed  to  the  warden  upon 
presentation  of  his  claim  after  the  prisoner  is  gone. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


39 


ALLOWING  MONEYS  TO  REMAIN  ON  DEPOSIT  IN 

BANKS. 

The  law  governing  the  making  of  remittances  to  the  state  treas¬ 
urer,  so  far  as  it  relates  to  the  prison  proper,  is  found  in  section 
1273,  Revised  Codes,  which  provides  in  effect  that  the  accounting 
officer  (the  warden)  shaff  cause  remittances  to  be  made  from  the 
institution  treasurer  to  the  state  treasurer  at  the  end  of  each  fiscal 
quarter.  So  far  as  the  remitting  of  these  funds  is  concerned,  we 
find  that  the  law  has  been  observed  at  all  times. 

The  law  governing  time  and  manner  of  remittances  from  the  in¬ 
stitution  treasurer  to  the  state  treasurer,  of  moneys  derived  from  the 
operation  of  the  twine  plant,  is  found  in  section  10382.  It  provides 
in  effect  that  whenever  the  accumulations  amount  to  $10,000.00 
the  moneys  shall  be  transmitted  to  the  state  treasurer  by  the  warden. 

Prior  to  May,  1907,  the  institution  treasurer  was  the  First 
National  Bank  of  Bismarck  and  since  that  time  it  has.  been  the  Bis¬ 
marck  Bank.  Prior  to  1904,  there  were  no  substantial  violations  of 
law  in  regard  to  the  remittance  of  twine  plant  funds,  but  since 
that  time  there  have  been  a  number  of  violations,  some  technical 
and  some  substantial.  By  technical  violations  we  refer  to  the  fact 
that  during  the  collecting  season  funds  came  into  the  hands  of  the 
warden  in  amounts  often  more  than  $10,000.00,  and  sometimes 
as  high  as  $35,000.00,  in  a  single  day.  To  comply  with  the  law 
strictly  deposits  would  have  to  be  made  with  the  institution  treas¬ 
urer  sometimes  three  -or  four  times  in  a  day  and  corresponding 
checks  drawn  against  the  institution  treasurer  in  favor  of  the  state 
treasurer.  The  clerical  work  of  entering  and  checking  up  the  great 
number  of  small  remittances  which  go  to  make  up  the  aggregate 
receipts  is  such  that  it  is,  undoubtedly,  ofttimes  impracticable, 
ifi  not  impossible,  to  make  the  remittances  to  the  state  treasurer 
oftener  than  once  in  three  or  four  days.  And  there  have  been 
many  occasions  when  during  the  three  or  four  day  periods  between 
remittances,  moneys  in  the  hands  of  the  institution  treasurer  have 
accumulated  to  sums  ranging  from  $30,000.00  to  $75,000.00. 

Without  attempting  to  point  out  each  specific  instance,  the  com¬ 
mittee  reports  that  there  have  been  many  occasions  where  the 
moneys  in  the  hands  of  the  institution  treasurer  have  accumulated 
beyond  $10,000  and  remittances  had  not  been  made  to  the  state 
treasurer  for  periods  varying  from  a  week  to  two  weeks.  In  ad¬ 
dition  to  the  occasions  thus  generally  referred  to  we  point  out  the 
following  specific  instances  in  which  the  law  has  been  unjustly 
violated. 

On  the  first  day  of  November,  1905,  there  was  $41,095.35  in 
the  hands  of  the  institution  treasurer.  No  remittance  of  this  amount 
was  made  until  the  29th  day  of  December,  1905,  when  the  accumu¬ 
lation  amounted  to  $46,482.71.  Following  this  remittance  of  De¬ 
cember  29th  there  had  accumulated  in  the  hands  of  the  institution 


40 


EXAMINATION  OF  STATE  PENITENTIARY 


treasurer,  on  January  13,  1906,  more  than  $10,000.00.  On  April 
2d  it  amounted  to  more  than  $20,000  and  no  remittance  was 
made  until  the  30th  day  of  June,  1906,  when  the  amount  accumu¬ 
lated  amounted  to  $21,279.73.  On  August  3rd,  following  the  last 
mentioned  date,  the  fund  in  the  hands  of  the  institution  treasurer 
exceeded  $10,000.00.  On  September  27th  it  had  exceeded  $20,- 
000.00.  No  remittance  was  made  until  October  15th,  when  the 
accumulation  amounted  to  $26,217.79.  On  November  7,  1906,  the 
funds  in  the  hands  of  the  institution  treasurer  amounted  to  over 
$45,000.00.  No  remittance  was  made  to  the  state  treasurer  until 
November  17th,  when  the  fund  had  accumulated  to  over  $96,000.00. 
On  December  5,  1906,  there  was  more  than  $10,000.00  in  the  hands 
of  the  institution  treasurer  and  no  remittance  was  made  until  De¬ 
cember  29th,  when  the  accumulation  amounted  to  over  $32,000.00. 

By  chapter  40  of  the  laws  of  1907,  section  10382  was  amended, 
the  effect  of  the  amendment  being  to  obviate  the  necessity  of  the 
warden  depositing  funds  realized  from  the  sale  of  twine  with  the 
institution  treasurer  and  permitting  him  to  hold  such  funds  in  what¬ 
ever  manner  he  might  see  fit  until  the  end  of  each  month  without 
regard  to  the  amount  of  the  accumulation,  when  he  should  remit 
direct  to  the  state  treasurer  and  take  his  receipt  for  the  remittance. 
This  is  the  law  under  which  Warden  Hellstrom  has  been  operating, 
and  we  find  there  has  been  no  occasion  when  he  has  allowed  the  last 
day  of  the  month  to  go  by  without  turning  the  funds  over  to  the 
state  treasurer.  He  is,  therefore,  not  open  to  the  charge  that  has 
been  made  of  having  unlawfully  retained  moneys  on  deposit  in 
banks  when  they  should  have  been  in  the  hands  of  the  state 
treasurer. 

On  this  subject  we  have  further  to  say:  The  failure  on  the  part 
of  the  warden  to  make  remittances  to  the  state  treasurer  under  the 
law  prior  to  1907,  whenever  $10,000.00  had  accumulated  does  not 
by  any  means  cover  the  extent  to  which  the  state  was  deprived  of 
the  use  of  the  funds,  for  in  the  ordinary  transaction  of  the  business 
there  was  a  period  ranging  from  one  to  eight  days  after  the  order 
of  remittance  was  drawn  before  such  order  was  presented  and  the 
cash  actually  received  at  the  state  treasurer’s  office;  in  the  mean¬ 
time  the  funds  were  actually  in  the  hands  of  the  institution  treasurer 
at  the  same  profit  to  it  and  the  same  loss  to  the  state  as  though 
the  remittance  in  form  had  never  been  made,  and  as  a  result,  dur¬ 
ing  the  collection  season  there  were  daily  balances  in  the  hands  of 
the  institution  treasurer  ranging  from  $20,000.00  to  $80,000.00,. 
averaging  during  the  collection  season  perhaps  $40,000.00. 

The  amendment  of  section  10382,  to  which  we  have  referred,  we 
consider  a  piece  of  positively  vicious  legislation.  By  it  the  warden 
is  permitted  to  hold  in  his  own  hands  or  leave  on  deposit  in  banks 
an  entire  month’s  accumulation  of  money  without  regard  to  amount, 
and  as  has  been  heretofore  pointed  out,  this  might  well  be  $30,000.00 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


41 


on  the  first  day  of  the  month  and  amount  up  to  a  half  million  dol¬ 
lars  by  the  end  of  the  month,  and  in  the  transaction  of  the  business 
of  the  plant  at  its  present  magnitude  the  warden  or  his  bank  might 
well  have  possession  and  use  of  an  average  of  $50,000.00  for  the  en¬ 
tire  year.  In  our  judgment,  such  vast  sums  of  money  should  not  be 
allowed  to  accumulate  and  remain  in  the  hands  of  an  official  whose 
bond  is  but  $15,000.00.  Chapter  40  of  the  laws  of  1907,  which  car¬ 
ries  this  amendment,  was  introduced  by  Senator  Little,  president  of 
the  First  National  Bank,  which  Bank  was  at  that  time  carrying 
the  warden’s  accounts. 

By  thus  specifically  calling  attention  to  this  amendment  we  wish 
to  emphasize  the  desirability  of  making  the  state  treasurer  the  cus¬ 
todian  of  all  funds  realized  from  the  sale  of  twine  without  having 
them  pass  through  the  hands  of  any  third  party  as  treasurer  or 
otherwise. 

UNLAWFUL  PUNISHMENT  AND  ABUSE  OF  INMATES. 

Your  committee  finds  that  during  the  administration  of  Warden 
Boucher  corporal  punishment  was  frequently  inflicted  on  inmates 
in  violation  of  the  statute. 

That  the  most  common  manner  of  inflicting  such  punishment  was 
by  suspending  persons,  with  handcuffs  attached  to  their  wrists,  from 
a  hook  in  an  adjustable  rack,  and  while  thus  suspended,  whipping 
them  on  the  bare  back  with  a  heavy  strap  of  sole  leather  or  belting. 

Your  committee  further  finds  that  under  the  administration  of 
Warden  Boucher,  officers  of  the  institution  frequently  committed 
assaults  of  a  dangerous  and  unjustifiable  character  upon  inmates 
of  the  institution  and  seriously  beat,  bruised  and  wounded  them 
to  a  degree  far  beyond  what  was  necessary  in  the  maintenance  of 
discipline. 

That  under  the  administration  of  Warden  Boucher  an  insane 
inmate  was  retained  in  the  institution  for  a  considerable  time,  towit : 
about  three  months  immediately  preceding  the  close  of  his  admin¬ 
istration,  without  any  attempt  to  have  him  committed  to  the  insane 
asylum,  and  such  inmate  was  so  neglectfully  cared  for  as  to  shock 
the  ordinary  sense  of  decency  and  bring  reproach  upon  the  adminis¬ 
tration  of  a  public  institution  charged  with  the  care  of  such  persons. 

COST  OF  BUILDINGS. 

Your  committee  finds  that  the  building  known  ais  the  dining¬ 
room  annex,  erected  in  1905  and  1906,  and  the  building  known  as 
the  hospital,  erected  in  1906,  each  cost  the  amounts  of  money  re¬ 
ported  to  have  been  expended  in  their  construction ;  and  further 
finds  that  each  of  said  buildings  is  built  in  a  fairly  good  and  work¬ 
manlike  manner.  But  as  to  the  hospital  building,  your  committee 
finds  that  it  is  not  suitable  for  hospital  purposes  and  is  not  adapted 
to  any  use  of  the  institution,  and  therefore  represents  an  extrava- 


42 


EXAMINATION  OF  STATE  PENITENTIARY 


gant  and  wasteful  and  ill-advised  expenditure  of  the  public  money. 

Your  committee  finds  that  the  'building  known  as  the  new  cell- 
house,  erected  in  1907  and  1908,  is  exceptionally  well  constructed 
and  adapted  to  the  use  for  which  it  is  intended;  that  it  cost  the 
full  amount  of  money  purported  to  have  been  expended  therein,  and 
is  of  that  character  that  it  is  a  credit  to  the  state  and  the  manage¬ 
ment  under  which  it  was  constructed. 

In  connection  with  the  last  mentioned  building  specific  charges 
were  made  to  the  committee  that  irregularities  were  practiced  in  the 
manner  of  letting  the  contracts  for  the  plumbing,  heating  and  steel 
work.  The  committee  finds  the  fact  to  be  that  the  contract  for 
plumbing  was  let  upon  competitive  bidding,  at  which  five  bids 
were  submitted,  and  the  contract  was  awarded  to  the  lowest  bidder ; 
that  the  price  was  not  excessive  and  that  the  work  was  done  in  a 
firstclass  manner. 

As  to  the  steel  work  your  committee  finds  the  fact  to  be  that 
Ihe  contract  therefor  was  let  upon  competitive  bidding  to  the  low¬ 
est  bidder  offering  the  quality,  character  and  style  of  work  installed 
and  that  the  steel  was  installed  in  a  firstclass  manner. 

Allegations  were  also  made  to  the  committee  that  excessive 
charges  were  made  and  allowed  for  services  and  expenses  of  the 
architect  who  prepared  the  plans  and  supervised  the  construction 
of  the  building,  but  the  committee  finds  the  fact  to  be  that  the  arch¬ 
itect  was  allowed  a  fee  of  $1,500,  with  a  provision  for  the  payment 
of  $25.00  for  each  trip  necessarily  made  from  Fargo  to  Bismarck 
in  supervising  the  construction,  the  total  amount  allowed  for  such 
trips  being  $575.00,  making  a  total  of  $2,075.00  for  the  architect’s 
services,  which  amount  the  committee  finds  to  be  reasonable  and 
slightly  less  than  the  compensation  of  architects  as  fixed  by  the 
American  Association  of  Architects. 

PURCHASE  OF  A  TRACTION  ENGINE. 

Your  committee  finds  that  the  allegation  that  a  traction  engine 
was  purchased  by  the  board  of  trustees  with  the  connivance  of 
Warden  Hellstrom  in  1907  at  an  exhorbitant  price  and  without  the 
institution’s  having  use  for  such  engine,  is  not  true.  On  the  con¬ 
trary,  thev  engine  in  question  was  purchased  at  much  less  than  its 
regular  selling  price.  The  expenditure  was  a  judicious  one  under 
the  circumstances  existing  and  the  engine  is  still  a  valuable  and 
useful  piece  of  machinery  for  the  institution. 

Allegations  were  also  made  to  the  committee  that  the  engine  in 
question  was  purchased  from  or  through  the  warden  while  he  was 
acting  in  the  capacity  of  agent  for  the  Northwest  Thresher  Com¬ 
pany,  the  manufacturers  thereof.  We  find  this  to  be  untrue.  The 
warden’s  connection  with  the  thresher  company  terminated  in  April, 
1907,  and  the  engine  in  question  was  not  purchased  until  June 
following. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


43 


TWINE  PLANT  EARNINGS. 

Your  committee  has  been  particularly  requested  to  report  upon 
one  question  in  connection  with  the  twine  plant  investigation,  name¬ 
ly,  the  padding  of  accounts  and  inventories  and  the  falsifying  of 
records  to  make  it  appear  that  the  earnings  of  the  institution  were 
greater  than  they  really  were;  and  in  connection  the  purpose  of 
such  falsification. 

In  order  to  do  this  the  committee  has  been  obliged  to  build 
temporary  tracks  around  this  part  of  the  investigation  and  its 
conclusions  are  herewith  submitted,  based  upon  the  presumption 
that  no  material  fraud  or  discrepancy  will  be  disclosed  upon  the 
complete  audit  of  the  accounts  and  the  final  report  upon  the  twine 
plant  matters,  which,  as  before  stated,  must  be  deferred  for  the 
present. 

It  is  found  that  from  the  beginning  of  operations  of  the  twine 
plant  in  1900  up  to  December  31st,  1906,  the  actual  net  earnings 
were  $151,384.98.  The  earnings  as  claimed  by  the  reports  of  the 
warden  for  the  same  time  were  163,154.98,  being  a  difference  of 
$11,770.00,  which  represents  a '  padding  of  inventories  and  the 
reconciliation  of  erroneous  debits  and  credits,  each  practically  off¬ 
setting  the  other. 

The  padding  of  inventories  seems  to  have  consisted  of  listing 
stock  on  hand  at  the  price  of  finished  product,  and  it  is  difficult  to 
see  what  purpose  could  be  accomplished,  if  any  purpose  there,  was. 

From  December  31st,  1906,  to  December  31st,  1908,  the  actual 
net  earnings  o,f  the  twine  plant  (with  the  same  reservation  as  here¬ 
tofore  expressed)  were  $71,799.83.  The  apparent  earnings  were 
$60,009.83.  The  difference  of  $11,770.00  is  accounted  for  by  the 
fact  that  the  operations  of  1907  and  1908  began  on  the  basis  of  the 
padded  inventory  and  were  closed  upon  a  correct  inventory  of  valu¬ 
ation.  So  the  earnings  of  the  last  biennial  period  are  shown  upon 
the  records  of  the  institution  as  $11,770.00  less  than  they  really 
are.  • 

These  errors  and  misrepresentations,  intentional  or  otherwise, 
have  resulted  in  no  loss  vto  the  state. 

Out  of  the  earnings  for  the  entire  period  there  has  been  trans¬ 
ferred  by  order  of  the  emergency  board  to  the  sinking  fund  for 
the  payment  of  institution  bonds,  $137,360.34.  The  transfer  was 
entirely  proper,  but  its  expediency  at  this  time  may  be  open  to 
question,  inasmuch  as  it  has  reduced  the  working  capital  and  tended 
to  hamper  the  operations  of  the  twine  plant. 

UNNEGOTIATED  BONDS. 

In  1901  the  legislature  authorized  the  issuance  by  the  board  of 
trustees  of  the  state  penitentiary  of  $210, 000.00  of  bonds. 

Of  this  bond  issue  $169,000.00  was  negotiated.  In  the  course 
of  its  investigations  the  committee  has  learned  incidentally  that  of 


44 


EXAMINATION  OF  STATE  PENITENTIARY 


the  $41,000.00  of  such  bonds  not  negotiated  there  are  in  the  peniten¬ 
tiary  office,  $20,000.00.  These  bonds  are  fully  executed  and  in 
form  to  be  negotiated,  except  the  coupons  are  not  signed ;  but  the 
first  bond  in  the  series,  now  in  the  penitentiary  office,  shows  that  the 
coupons  were  signed  with  rubber  stamp  and  we  are  advised  that 
the  coupons  on  the  entire  issue  were  so  signed.  The  possibility 
will  readily  suggest  itself  that  any  designing  person  might  procure 
the  necessary  stamp  and  complete  the  coupons.  What  has  become  of 
the  $21,000,00  of  such  bonds  that  were  not  negotiated  and  are  not 
in  the  office  of  the  penitentiary  is  unknown.  As  this  bond  issue 
was  unconstitutional,  no  financial  loss  would  fall  upon  the  state 
if  such  bonds  were  disposed  of,  but  a  rather  serious  fraud  might 
be  perpetrated  upon  the  public.  Some  steps  should  be  taken  to 
ascertain  what  has  become  of  the  missing  bonds  and  provide  for 
the  cancellation  or  destruction  of  those  now  in  the  penitentiary  of¬ 
fice. 

Your  committee  takes  occasion  at  this  time  to  extend  its  thanks 
to  the  present  management  of  the  penitentiary  for  the  very  cour¬ 
teous  treatment  that  its  representatives  have  received  at  the  hands 
of  the  warden  and  other  officers  of  the  institution,  and  to  acknowl¬ 
edge  the  assistance  that  has  been  given  it  by  the  various  officers 
and  employes  in  every  instance  where  assistance  has  been  called 
for  or  has  been  possible. 

The  same  may  be  said  to  be  true  of  all  persons  connected  with  the 
previous  management  of  the  institution.  Without  exception,  testi¬ 
mony  has  been  given  freely  and  every  possible  channel  of  informa¬ 
tion  thrown  open  to  the  committee.  The  freedom  with  which  the 
banks  and  business  houses  of  Bismarck  have  thrown  open  their 
books  and  records  to  the  committee,  and  submitted  their  officers  and 
employees  to  examination  has  been  greatly  appreciated,  showed  a 
commendable  public  spirit  and  a  desire  to  give  the  utmost  publicity 
to  all  their  dealings  with  the  institution.  This  policy  on  their  part 
has  been  the  means  of  greatly  expediting  the  work  of  the  committee 
and  lessening  the  expense  of  the  investigation. 

Your  committee  at  this  time  especially  and  emphatically  expresses 
its  appreciation  of  the  invaluable  services  rendered  by  its  counsel, 
Mr.  A.  G.  Divet,  in  the  prosecution  of  this  inquiry.  His  counsels 
have  been  found,  in  every  instance,  to  be  sound  and  well  established, 
and  his  knowledge  of  the  law  applicable  to  every  question,  exhaus¬ 
tive  and  comprehensive.  He  has  not  hesitated  at  the  performance 
of  duties  which  ordinarily  fall  to  the  lot  of  others  than  attorneys, 
but  when  occasion  demanded,  acted  in  the  capacity  of  architect, 
builder,  accountant  or  otherwise  in  order  to  familiarize  himself  and 
the  committee  with  the  facts,  and,  in  short,  to  bring  results. 

Your  committee  earnestly  requests  that  its  appreciation  may  be 
shared  by  whoever  may  take  up  and  complete  its  labors,  and  that 
in  justice  to  itself  and  the  state,  the  work  yet  remaining  to  be  done 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


45 


should  have  the  benefit  of  the  familiarity  he  has  acquired  with  the 
subject  matter,  and  be  completed  under  his  supervision. 

Your  commtitee  also  calls  your  attention  to  the  fact  that  Mr. 
George  Schnepper,  its  secretary  and  stenographer,  has  in  the  per¬ 
formance  of  his  duties  necessarily  worked  nights,  Sundays  and 
holidays  in  order  to  keep  pace  with  the  work.  His  time  during  the 
business  hours  has  necessarily  been  taken  in  reporting  the  work  of 
the  committee  and  its  counsel,  and  in  taking  testimony,  and  his 
transcripts  thereof  gotten  out  at  night  or  on  holidays.  His  services 
have  been  invaluable,  and  it  is  recommended  that  suitable  action  be 
taken  looking  toward  the  making  of  fair  and  reasonable  compensa¬ 
tion  therefor,  in  addition  to  the  ordinary  per  diem  allowed  him  as  a 
legislative  stenographer. 

Your  committee  also  wishes  to  express  its  appreciation  of  the 
valuable  assistance  it  has  received  from  Mr.  R.  D.  Webb,  in  charge 
of  the  work  of  accounting  being  conducted  by  Cooper,  Temple 
&  Company.  Mr.  Webb  has  not  confined  his  work  to  the  mere  mat¬ 
ters  of  the  audit  of  the  books,  but  has  on  many  occasions  departed 
therefrom  at  our  request  and  rendered  valuable  service  in  speedily 
picking  out  and  furnishing  information  upon  isolated  details  con¬ 
nected  with  the  books. 

We  take  pleasure  in  commending  Mr.  Webb  and  his  firm  to 
the  favorable  consideration  of  the  person  or  persons  charged  with 
the  completion  of  the  work  of  accounting. 

The  committee  desires  also  to  express  its  appreciation  of  the 
courtesy  and  forbearance  of  those  representatives  of  the  press  at 
Bismarck  who  have  refrained  from  giving  circulation  to  the  sen¬ 
sational  reports  from  time  to  time  claimed  to  have  emanated  from 
its  sessions  and  which  necessarily  annoyed  and  hampered  it  in  the 
performance  of  its  duties. 

IN  CONCLUSION. 

Your  committee  has  to  state  that  the  time  it  has  had  to  perform 
its  work  has  been  all  too  short  considering  the  extent  of  its  under¬ 
taking,  and  many  matters  of  detail  have  necessarily  been  passed. 

At  the  outset  of  its  labors  it  was  confronted  with  a  great  mass  of 
rumors,  insinuations  and  indirect  allegations,  in  effect  charging 
citizens  and  officers  of  the  state  with  corrupt  and  irregular  prac¬ 
tices. 

Many  of  these  charges  were  so  palpably  without  foundation  as 
to  require  but  little  consideration,  but  many  others  were  sufficiently 
direct,  or  connected  with  circumstances  sufficiently  significant  to 
not  only  justify,  but  require  that  they  be  investigated. 

The  committee  cannot  attempt  to  go  into  details  and  make  a 
specific  finding  upon  every  question  that  has  come  before  it,  but 
must  content  itself  with  the  statement  that  for  every  matter  reported 
upon  probably  ten  have  received  its  attention. 

The  general  finding  is  here  made  that  as  to  all  subjects  here 


46 


EXAMINATION  OF  STATE  PENITENTIARY 


investigated  and*  not  herein  specifically  mentioned,  no  dishonesty, 
corruption  or  irregularities  have  existed. 

The  investigation  of  the  great  mass  of  charges,  which  has  led 
to  the  establishment  of  no  irregularities,  has  occupied  a  very  large 
proportion  of  the  committee’s  time  and  been  responsible  for  a  con¬ 
siderable  proportion  of  the  expenses  that  have  been  incurred. 

It  has  been  the  committee’s  understanding  of  its  duty  that  it 
was  not  only  to  follow  such  lines  as  pointed  to  the  existence  of 
corruption  or  irregularities  on  the  part  of  those  charged,  but  also 
to  follow  those  that  led  to  the  exhonoration  of  any  who  had  been 
unjustly  accused. 

All  figures  in  connection  with  matters  involving  the  books  and 
accounts  may  be  subject  to  slight  modifications  when  the  account¬ 
ing  is  completed. 

While  it  is  to  be  regretted  that  any  dishonest  practices  or  irregu¬ 
larities  have  existed  in  connection  with  the  management  of  the  state 
institution,  yet  the  committee  believes  that  the  state  is  to  be  con¬ 
gratulated  upon  the  fact  that  out  of  the  great  mass  of  serious 
charges-  that  have  been  circulating  for  years  past,  so  few  acts  of 
positive  corruption  have  been  found  to  exist,  and  your  committee 
believes  that  the  clearing  of  the  atmosphere  surrounding  this  insti¬ 
tution  is  well  worth  all  it  has  cost. 

In  the  course  of  its  labors  the  committee  has  collected  a  mass  of 
complications  and  figures  connected  with  the  accounts  and  buildings, 
estimates  of  costs  of  construction  and  other  matters  too  numerous 
to  mention  and  too  voluminous  to  set  out  in  detail  herein,  some  of 
which  might,  in  the  future,  be  valuable  to  the  state.  We  have  caused 
such  papers  and  compilations  to  be  conveniently  grouped  together 
and  will  turn  them  over  to  the  warden  of  the  penitentiary  to  be  kept 
among  the  records  of  the  institution. 

RECOMMENDATIONS. 

Your  committee  has  already  in  a  preliminary  report  recommended 
the  passage  of  an  act  authorizing  some  officer  to  contract  with  some 
firm  of  public  accountants  for  the  installation  in  the  office  of  the 
penitentiary  and  twine  plant  of  a  scientific  and  up-to-date  system 
of  bookkeeping.  This  recommendation  has  already  been  embodied 
in  a  bill  that  is  now  before  you.  Upon  the  recommendation  of  the 
committee  a  bill  has  also  been  introduced  providing  that  the  state 
treasurer  shall  be  made  the  treasurer  of  the  penitentiary. 

We  now  take  occasion  to  endorse  each  of  said  bills  with  our  un¬ 
qualified  approval  and  state  in  connection  therewith  that  as  our 
work  has  progressed  we  have  been  continually  more  and  more  im¬ 
pressed  with  the  belief  that  such  laws  as  are  embodied  in  those  bills 
are  almost  a  necessity  for  the  proper  and  regular  conduct  of 
the  affairs  of  the  institutions. 

Your  committee  has  in  this  report  carefully  pointed  out  matters 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


47 


in  connection  with  the  twine  plant  business  upon  which  it  is  unable 
to  report.  These  matters  have  been  separated  from  all  others  that 
were  under  consideration ;  their  investigation  can  be  as  well  con¬ 
tinued  by  other  persons  as  by  this  committee  and  desiring  to  be 
relieved  from  any  further  duties  in  that  behalf,  the  members  of  the 
committee  now  respectfully  recommend  that  the  governor,  state 
auditor  and  secretary  of  state  be  authorized  and  directed  to  take 
up  the  investigation  of  the  matters  upon  which  this  committee 
has  been  unable  to  report,  and  that  by  appropriate  resolution  they 
be  constituted  a  board  for  that  purpose,  and  given  such  power  and 
authority  as  will  enable  them  to  carry  on  the  work  and  bind  the 
state  for  the  expenses  connected  therewith. 

Other  recommendations  by  the  committee  have  been  stated  in 
the  body  of  the  report,  in  connection  with  the  different  matters 
therein  mentioned. 

Now,  therefore,  in  consideration  of  all  things  hereinbefore  stated 
and  believing  it  has  performed  its  full  duty,  your  committee  lays 
down  its  labors  and  respectfully  asks  that  it  be  dismissed. 

Bismarck,  North  Dakota,  March  4,  1909. 

Respectfully  submitted, 

ED  PIERCE,  Chairman. 

d.  h.  McArthur, 

W.  B.  OVERSON, 

A.  L.  PEART, 

FRED  J.  TRAINOR, 

T.  J.  ATWOOD. 


REPORT  OF  EXAMINATION 

NORTH  DAKOTA  TWINE  PLANT 
AND  PENITENTIARY 

March  i,  1897 — December  31,  1908 


— 4  •— 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


51 


REPORT 


St.  Paul,  August  7,  1909. 

Honorable,  John  Burke,  Governor, 

Honorable  Alfred  Blaisdell,  Secretary  of  State, 

Honorable  D.  K.  Brightbill,  State  Auditor, 

Special  commission  under  the  provisions  of  House  Bill  374,  as 
authorized  by  the  Elventh  Legislative  Assembly  of  the  State  of 
North  Dakota,  and  approved  March  12th,  1909. 

Gentlemen  :  Agreeable  with  the  directions  received  we  have 
made  an  examination  of  the  books  and  rcords  of  the  North  Dakota 
Penitentiary  and  twine  plant  as  originally  undertaken  and  directed 
by  a  joint  committee  of  the  Eleventh  Legislative  Assembly  of  the 
state  of  North  Dakota. 

In  our  work  and  investigation  we  have  followed  the  written  in¬ 
structions  prepared  by  Mr.  A.  G.  Divet,  special  counsel  to  the  joint 
committee  from  the  legislature. 

A  review  of  these  directions  reveal  that  directions  number  one, 
three  four  and  seven  specially  relate  to  the  Penitentiary  Proper,  and 
that  directions  number  two,  five  and  six  relate  to  the  Twine  Plant 
proper,  and  that  direction  number  eight  relates  to  a  general  review 
of  the  methods  employed  in  conducting  the  operations  of  both  prop¬ 
erties.  In  our  report  of  this  investigation,  >we  respectfully  submit 
the  results  of  our  examination  and  investigation  under  these  three 
general  heads  as  follows  :  Penitentiary  Proper,  Twine  Plant  and 
Review  and  Results  of  Examination. 

CONSIDERATION  OF  MATTERS  RELATING  TO  THE 
PENITENTIARY  PROPER. 

Question  No.  1. —  (a)  Do  the  records  of  the  institution  show  how 
much  brick  was  manufactured  ? 

Answer — We  have  made  a  most  thorough  search  of  the  records 
and  archives  of  the  Penitentiary  proper  and  find  no  record  covering 
the  amount  of  brick  manufactured  for  the  yegrs  March  1st,  1897, 
until  about  May  9th,  1907.  Subsequent  to  and  after  this  date,  the 
warden  has  made  an  earnest  effort  to  provide  records  which  will 
reflect  the  amount  of  brick  manufactured  during  this  latter  period. 

(b)  Do  such  records  show  the  amount  of  brick  that  was  used  in 
the  erection  or  improvement  of  the  buildings  at  the  Penitentiary  ? 

Answer — As  a  result  of  our  investigation  we  are  prepared  to  say 
that  no  record  was  found  which  disclosed  the  amount  of  brick 


52 


EXAMINATION  OF  STATE  PENITENTIARY 


used  in  the  construction,  erection  or  improvement  of  buildings  at 
the  Penitentiary  up  to  October  llith,  1907.  Subsequent  to  October 
11th,  1907,  records  were  found  which  disclosed  amounts  of  brick 
used  in  the  erection  and  improvement  ol  the  Penitentiary  as  fol¬ 
lows  : 

New  cell  house  .  .  .  . . 582,345  brick 

Of  the  foregoing  brick,  436,100  were  charged  to  this  improvement 
at  the  rate  of  $8.00  per  thousand,  and  146,245  brick  were  charged 
to  the  improvements  at  the  rate  of  $10.00  per  thousand. 

(c)  Ascertain  what  amount  of  brick  was  sold  during  the  differ¬ 
ent  years  of  the  Boucher  administration. 

Answer — We  have  ascertained  from  the  records  examined  the 
amount  of  brick  sold  during  Mr.  Boucher’s  administration  and  have 
set  up  in  Schedule  Number  One  of  the  Book  of  Details  submitted 
herewith  a  complete  statement  of  all  recorded  transactions  relat¬ 
ing  to  sales  of  brick  during  both  the  administration  of  Mr.  Boucher* 
and  Mr.  Hellstrom. 

(d)  Do  the  books  of  the  institution  disclose  that  any  accounts 
were  kept  against  purchasers  of  brick,  aside  from  the  entry  on  the 
cash  book,  showing  the  receipt  of  certain  amounts  of  money  for  cer¬ 
tain  quantities  of  brick? 

Answer — Prior  to  May  9th,  1907,  no  ledger  or  similar  summar¬ 
izing  record  was  kept  at  the  Penitentiary  proper. 

The  only  record  kept  at  the  Penitentiary  proper  prior  to  the  above 
date,  was  a  fast  bound  record  known  as  the  “Cash-book,”  and  in 
this  record,  on  the  left  hand  page,  was  entered  the  legislative  ap¬ 
propriation  to  the  different  funds  or  accounts,  and  the  appropria¬ 
tions  and  disbursements  authorized  by  the  emergency  board,  and  in 
the  margin  of  the  same  page  it  was  the  custom  of  the  Warden’s 
clerk  or  bookkeeper,  to  enter  the  miscellaneous  sales  of  farm  pro¬ 
duce,  brick,  etc.  The  marginal  record  of  these  transactions  is  not 
always  clear  and  distinct  as  to  the  property  sold,  or  as  to  names 
of  the  person  or  persons  paying  in  the  money.  Therefore,  it  is 
our  conclusion  that  the  books  of  the  institution  disclose  no  ledger 
accounts  or  other  evidence  of  transactions  with  customers  of  the 
Penitentiary  other  than  was  expressed  on  the  margin  of  the  “Cash¬ 
book,”  prior  to  May  9th,  1907. 

Subsequent  to  May  9th,  1907,  a  small  ledger  was  inaugurated 
and  in  this  ledger  are  kept  accounts  with  persons  and  customers 
who  make  purchases  from  the  Penitentiary  proper. 

Question  No.  3. —  (a)  Ascertain  from  the  books  the  number  of 
cattle  purchased  each  year,  and  the  number  of  hides  of  cattle  ac¬ 
counted  for  each  year,  and  if  impossible  to  ascertain  from  the 
books  the  number  of  cattle  bought,  then  the  number  of  hides  ac¬ 
counted  for  during  each  year,  then  ascertain  the  aggregate  for  the 
entire  period  of  the  Boucher  administration,  ending  at  the  making 
of  the  inventory  at  the  close  thereof.  In  connection  with  this, 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


53 


ascertain  what  the  books  show,  if  anything,  as  to  the  number  of 
cattle  raised  by  the  institution  each  year,  or  in  the  aggregate. 

Answer — -The  records  of  the  institution  as  examined  by  us  do  not 
reveal  any  information  as  to  the  number  of  cattle  raised  at  the 
Penitentiary. 

We  submit  in  Schedule  Nio.  29,  full  and  complete  recorded  details 
of  cattle  purchased. 

We  also  submit  in  Schedule  No.  5,  all  obtainable  information 
relative  to  the  sale  of  cattle,  hides  and  other  miscellaneous  receipts. 

Question  No.  4. — Ascertain  what  the  b  oks  disclose  as  to  the  pur¬ 
chase  of  office  and  dining  room  furniture  for  use  in  the  institution ; 
also  household  and  kitchen  furniture  in  the  warden’s  residence. 
This  Inquiry  is  directed  to  the  fact  that  at  the  close  of  his  admin¬ 
istration,  Warden  Boucher  removed  the  furniture  that  was  sup¬ 
posed  to  belong  to  the  state,  and  employees  of  the  office  of  the 
Penitentiary  will  furnish  information  as  to  just  what  was  removed 
and  what  was  left. 

Answer — We  find  that  in  the  year  1897  an  appropriation  of 
$3,000.00  was  made  for  the  purchase  of  furniture  and  equipment 
for  the  warden’s  residence,  and  in  Schedule  No.  26  submitted  here¬ 
with,  we  disclose  the  recorded  expenditure  of  this  money  by  months. 
The  items  of  this  expenditure  are  obtainable  in  the  Penitentiary 
cash  book  for  the  months  stated.  Referring  to  the  point  of  the 
inquiry  in  Question  4,  we  find  that  at  April  7th,  1897,  an  inventory 
of  the  personal  property  belonging  to  the  State  of  North  Dakota 
was  taken,  and  that  no  subsequent  inventory  of  property  was  taken 
until  about  May  9th,  1907,  and  owing  to  the  incomplete  and  prim¬ 
itive  methods  employed  and  the  absence  of  information  on  the 
vouchers,  it  is  -  impossible  to  state  the  contents  of  the  Warden’s 
residence,  particularly  where  such  contents  relate  to  the  property 
owned  by  the  State  of  North  Dakota. 

Question  No.  7. —  (a)  About  four  years  ago  a  building  known  as 
the  hospital  building  was  erected ;  also  an  addition  to  the  main 
building  known  as  the  dining  room  building.  Ascertain  the  cost  of 
the  erection  of  those  buildings,  and  have  the  vouchers  showing  the 
items  of  cost  separated  from  other  vouchers  so  that  they  may  be 
conveniently  obtained  for  further  information. 

In  investigating  the  foregoing  matters  .specifically  mentioned, 
you  need  not  go  back  of  the  Boucher  administration  which  cov¬ 
ered  a  period  of  10  years  immediately  preceding  the  present  admin¬ 
istration,  except  in  so  far  as  is  necessary  as  a  basis  for  ascertaining 
the  facts  inquired  about. 

Answer — We  submit  Schedule  No.  34,  showing  aggregate  ex¬ 
penditures  for  the  hospital  of  $15,321.80,  all  during  the  biennial 
period  March  1st,  1905,  to  March  1st,  1907.  This  schedule  is  based 
on  the  information  contained  in  vouchers  relating  to  hospital  con¬ 
struction. 

Relative  to  the  addition  to  the  main  building,  known  as  the 


54 


EXAMINATION  OF  STATE  PENITENTIARY 


dining  room  building,  we  are  unable  to  find  any  information  in  the 
vouchers  which  indicate  specific  application  of  moneys  to  this  im¬ 
provement,  and  we  are  therefore  unable  to  submit  the  information 
desired. 

In  Schedule  No.  14,  we  have  set  up  the  expenditures  for  repairs 
and  improvements,  and  such  schedule  may  or  may  not  contain 
moneys  expended  for  this  improvement. 

CONSIDERATION  OF  TfWINE  PLANT. 

Question  No.  2. — Ascertain  from  the  books  the  amount  in  pounds 
of  sisal,  Manila  and  other  fibres  purchased  each  year  since  the  oper¬ 
ation  of  the  plant,  and  the  amount  in  pounds  of  finished  product 
each  year. 

If,  because  of  the  inventories  being  taken  in  the  midst  of  the 
manufacturing  year,  it  is  impossible  to  give  the  information  asked 
for  as  to  each  year  separately,  then  ascertain  and  report  the  ag¬ 
gregate  of  all  fibre  purchased  from  the  time  of  the  commencement 
of  operations  by  the  twine  plant  to  the  taking  of  inventory  at  the 
close  of  the  Boucher  administration,  and  the  aggregate  of  all 
finished  product  accounted  for,  showing  and  including  the  amount 
thereof  on  hand  at  the  time  of  taking  the  last  mentioned  inventory. 

Answer — We  submit  herewith  Exhibit  No.  9,  covering  pounds  of 
fibre,  purchased  by  annual  periods  from  the  year  1900  down  to  and 
including  December  31st,  1908.  Also  in  the  same  exhibit,  the 
sales  of  manufactured  product  by  pounds,  and  disclose  therein  the 
g^in  in  weight  of  sales,  over  purchases  and  the  percentage  of  such 
gain. 

Question  No.  5. — Ascertain  how  many  claims  have  been  presented 
to  and  collected  from  railroad  companies  on  account  of  claims  for 
overpayment  of  freight,  damages  to  goods  shipped,  or 'other  mat¬ 
ters,  and  in  connection  therewith,  ascertain  whether  there  is  any 
record  of  such  claims  against  railroad  companies,  other  than  the 
record  of  cash  received. 

Answer — Prior  to  May  9th,  1907,  no  record  was  kept  at  the 
Penitentiary  which  reflected  claims  filed  against  railroad  companies 
for  rebates  on  freight  or  loss  and  damage  in  transit.  Subsequent 
to  and  after  this  date,  a  record  has  been  inaugurated,  which  reflects 
all  claims  as  filed,  with  details. 

Complying  with  the  spirit  of  your  inquiry,  we  have  examined 
the  correspondence  files  of  the  warden  of  the  Penitentiary  for  the 
period  prior  to  May  9th,  1907,  and  have  ascertained  the  information 
therein  contained,  relating  to  railroad  claims  and  have  tabulated 
this  information. 

Under  the  authority  and  permission  of  Governor  Burke,  we  have 
requested  the  Northern  Pacific,  Chicago,  St.  Paul,  Minneapolis  & 
Omaha  and  Minneapolis,  St.  Paul.,  &  Sault  Ste.  Marie  Railway 
Companies  to  prepare  statements  covering  all  claims  presented  to 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


55 


and  allowed  by  them  in  behalf  of  the  state  of  North  Dakota  on  ac¬ 
count  of  said  Penitentiary  and  Twine  Plant. 

These  statements  have  been  cheerfully  furnished  us  by  the  rail¬ 
road  companies  and  we  have  compared  same  with  the  rcords  at  the 
Penitentiary  and  find  that  all  amounts  shown  by  the  railroad  com¬ 
panies’  statements  to  have  been  paid  to  the  officers  of  the  North 
Dakota  Penitentiary,  have  by  them  been  accounted  for  either  on 
the  books  of  the  Penitentiary  or  on  the  books  of  the  state  auditor 
and  state  treasurer. 

The  amounts  of  claims  so  paid,  have  been  included  by  us  in  our 
Exhibits  of  Moneys  and  received  and  disbursed  in  the  operations  of 
the  Twine  Plant. 

Referring  to  the  question  of  freight  claims  paid  subsequent  to  the 
period  May  9th,  1907,  we  find  all  claims  properly  accounted  for  on 
the  books  of  the  Penitentiary  except  the  following : 


Date  of 
Claim 

Number 

.Article 

Amount 

Date  Paid 

Draft 

Number 

Nov.  3-08 

039911 

Twine 

$9.62 

Nov.  9-08 

830942 

Aug.  17-07 

070075 

Bags 

7.00 

Sept.  18-07 

51281 

Aug.  29-07 

198549 

Twine 

15.25 

Sept.  23-07 

51612 

The  foregoing  claims  are  reflected  in  the  certificate  received  from 
the  officers  of  .  the  Northern  Pacific  Railway  Company  and  it  is  our 
opinion  that  these  claims  are  filed  for  or  on  account  of  customers 
of  the  Twine  Plant,  and  would  not  of  necessity  appear  of  record  on 
the  claim  register  of  the  institution. 

CONSIDERATION  OF  CLAIMS  FOR  DUTY  REFUNDS. 

It  appears  to  be  the  custom  of  the  U  nited  States  Government  to 
refund  duty  paid  on  importations  of  Manila  fibre,  provided  certain 
regulations  provided  by  the  treasury  department  are  complied  with. 
Correspondence  was  had  with  Henry  W.  Peabody  &  Company,  of 
Boston,  importing  brokers  for  the  Twine  Plant,  and  all  moneys  dis¬ 
closed  by  their  statements  to  have  been  refunded  by  the  United 
States  government  for  Manila  fibre  imported  by  the  Twine  Plant 
was  recorded  upon  the  books  of  the  Penitentiary,  and  same  have 
been  set  up  in  our  statement  of  moneys  received  and  disbursed. 

It  further  appears  that  an  invoice  of  Manila  fibre  dated  January 
12th,  1907,  for  2,000  bales,  Ex — “Teucer,”  was  entitled  under  reg¬ 
ular  conditions  to  a  refund  of  duty  in  the  sum  of  about  $1,900.00, 
and  through  failure  of  the  then  Warden  to  file  and  prepare  affi¬ 
davits,  this  amount  is  apparently  lost  to  the  state  of  North  Dakota. 
Mr.  Peabody  says  of  this  matter : 

“You  have  never  sent  us  certificates  for  2,000  bales  Ex — “Teucer” 
invoice  January  12,  1907,  and  it  is  now  too  late  for  you  to  collect  the 
refund.  The  secretary  of  war  ordered  on  March  29th,  1902,  that 


56 


EXAMINATION  OF  STATE  PENITENTIARY 


documents  showing  the  consumption  of  Manila  in  this  country, 
must  be  deposited  with  the  collector  of  customs  at  Manila  within 
18  months  from  he  date  of  payment  of  the  export  duty.  On  Sep¬ 
tember  14th,  1904,  this  time  was  extended  to  two  years.  The  col¬ 
lector  of  customs  has  always  refused  to  pay  any  refunds  if  the 
documents  were  not  presented  within  this  time.  The  act  of  con¬ 
gress  of  March  8th,  1902,  distinctly  says  that  Manila  consumed  in 
the  United  States  shall  be  exempt  from  export  duty,  and  we  have 
always  felt  that  if  the  manufacturer  cared  to  take  the  case  to  the 
courts,  it  would  be  possible  to  make  a  collection  after  the  expira¬ 
tion  of  the  time  limit  imposed  by  the  secretary  of  war.” 

This  letter  is  dated  at  Boston,  March  19th,  1909.  In  explanation 
of  the  delay  in  filing  this  affidavit,  it  is  due  Mr.  Helstrom  to  say 
that  the  Treasury  Department’s  regulations  require  that  the  fibre 
shall  be  actually  manufactured  prior  to  the  preparation  of  the  affi¬ 
davit  and  filing  of  the  claim  for  refund,  and  the  records  of  the 
Twine  Plant  do  not  reflect  the  actual  dates  that  this  particular 
fibre  was  manufactured. 

We  recommend  that  proper  affidavit  covering  the  manufacture 
of  this  Manila  fibre  be  prepared  and  delivered  to  the  attorney  gen¬ 
eral  of  North  Dakota,  with  the  request  that  he  take  the  matter  up 
with  the  treasury  department  at  Washingon,  through  your  repre¬ 
sentatives  in  congress  in  an  endeavor  to  collect  the  same. 

Question  No.  6. — It  is  required  that  the  Twine  Plant  remit  to 
the  state  treasurer  all  moneys  collected,  making  such  remittances 
sufficiently  often  that  not  more  than  $10,000.00  shall  remain  in  the 
hands  of  the  institution.  Ascertain  on  what  occasions  the  institu¬ 
tion  has  failed  to  comply  with  this  requirement,  the  amounts  of 
moneys  thus  withheld  from  the  state,  and  the  period  of  time  during 
which  it  was  thus  withheld.  Some  such  circumstances  are  shown 
by  the  ledger  account  of  the  state  treasurer  during  the  years  1908 
and  1906.  And  in  this  connection  ascertain  where  moneys  thus 
withheld  from  the  state  were  kept. 

Answer — Replying  to  the  foregoing  question,  we  submit  here¬ 
with  a  statement  disclosing  moneys  received  by  N.  F.  Boucher,  ac¬ 
counting  officer,  together  with  the  date  and  amount  of  such  receipt, 
also  the  date  said  moneys  were  shown  to  have  been  received  by  the 
state  treasurer,  and  the  same  information  as  to  moneys  received  by 
the  First  National  Bank  of  Bismarck  institutional  treasurer. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


57 


Moneys  Received  by  N.  F.  Boucher, 
Accounting  Officer. 


Date  Amount 

Oct.  10,  1901  .  $  395.75 

Oct.  12,  1901  .  261.00 

Oct.  18,  1901  . 1,688.44 

Oct  21,  1901  .  2,539.00 

Oct.  26,  1901  .  2,186.93 

Oct.  30,  1901  .  756.97 

Oct.  31  y  1901  .  2,592.18 

Oct.  31,  1901  .  1,460.97 


$  11,881.24 

Nov.  4  .  $  11,830.95 

Nov.  5  .  9,787.65 


$  21,618.60 

Nov.  7  .  $  1,090.66 

Nov.  9  .  6,783.46 

Nov.  11  .  910.25 

Nov.  13  .  529.35 

Nov.  14  .  782.87 


$  10,096.59 

Oct.  14,  1902  .  $  2,326.50 

Oct.  23  .  9,984.89 


$  12,311.39 

Oct.  30  .  $  7,468.37 

Nov.  1  .  33,272.99 


$  40,741.36 

i. . ov.  6  .  $  20,722.11 


<b  on  799  11 

Nov.  8,  1901  .  $  13’, 821. 20 


$  13,821.20 

Oct.  10  .  $  7,846.83 

Oct.  14  .  2,364.43 


$  10,211.26 

Oct.  17  .  $  4,103.15 

Oct.  19  . .  3,585.60 

Oct.  23  .  . .  14,580.58 


$  22,269.33 

Oct.  26  .  $  13,469.08 

Oct.  29  .  $  6,935.25 

Oct.  30  3,672.80 

Oct.  31  13,448.50 

Oct.  31  5,957.40 


$  30,013.95 

Nov.  2  .  $  7,240.30 

Nov.  3  . . .  22,842.16 


$  30,082.46 

Nov.  6  $  23,523.07 

Nov.  9  .  $  12,657.42 

Nov.  11  .  $  5,406.27 

Nov.  13  .  1,285.53 

Nov.  16  .  5,054.47 


$  11,746.27 


Deposits  Received  by  State '  Treasurer. 
Amount  Date 


$  11,881:24  . Nov.  5,  1901 


$  11,881.24 

$  21,618.60  . 

$  21,618.60 

$  10,096.59  . 

$  10,096.59 

$  12,311.39  . 

29,  1902 

$  12,311.39 

$  40,741.36  . 

$  40,741.36 
$  20,722.11  . 

$  20,722.11 
$  13,821.20  . . 

10,  1902 

$  13,821.20 

$  10,211.26  . 

*  10,211.26 

$22,269.33  . 

$  22,269.33 
$  13,469.08  . 

$  30,013.95  . 

$  30,013.95 

$  30,082:46  . 

$  30,082.46 

$23,523.07  . 

$  12,657.42  . 

.Nov.  11 

$  11,746.27  . 

$  11,746.27 


58 


EXAMINATION  OF  STATE  PENITENTIARY 


First  National  Bank,  Bismarck, 
Institutional  Treasurer  Receipts 
Date  Amount 

Oct.  17,  1904  .  $  6,270.50 

Oct.  24  .  15,897.95 

Oct.  26  .  8,109.15 


Oct. 

29  . 

$30,277.60 
.  $  8,870.00 

Oct. 

31  . 

.  12,852.85 

Nov. 

1  . 

$  21,722.85 
.  $  28,645.70 

Nov. 

3  . 

.  $  20,428.35 

Nov. 

4  . 

.  $  12,382.17 

Nov. 

4  . 

.  10,562.45 

Nov. 

7  . 

$  22,944.62 
.  $  12,041.10 

Nov. 

10  . 

.  $  9,767.38 

Nov. 

12  . 

.  5,765.12 

Nov. 

17  . 

$  15,532.50 
.  $  13,064.32 

Nov. 

19  . 

.  $  13,234.19 

Nov. 

28  . 

., .  $  8,162.35 

Nov. 

30  . 

.  4,433.44 

Dec. 

6  . 

$  12,595.79 
.  $  5,237.31 

Dec. 

12  . 

.  5,857.72 

Dec. 

17  . 

$11,095.03 
.  $  2,372.25 

Dec. 

26  . 

.  6,920.13 

Dec. 

31  . 

.  1,136.32 

Oct. 

20  . 

$  10,418.70 
.  $  9,581.61 

Oct. 

26  . 

.  9,932.25 

Oct. 

28  . 

.  15,909.05 

Oct. 

30  . 

.  7,296.15 

Nov. 

2  . 

$  42,719.06 
.  $  34,028.55 

Nov. 

3  . 

.  19,106.15 

Nov. 

6  . 

$  53,134.70 

Nov. 

6  . 

.  12,262.51 

Nov. 

10  . 

$  31,962.47 

Nov. 

13  . 

.  8,816.68 

Nov. 

20  . 

$  25,021.50 

Nov. 

,27  . 

.  7,988.27 

Dec. 

16  . 

$  18,089.29 
.  $  15,018.71 

Nov. 

1  . 

.  $  41,095.35 

Nov. 

30  . 

Dec. 

29  . 

.  4,578.91 

$  46,682.71 

Jan.  5,  1906  .  $  5,828.82 

Tan.  13  .  6,217.20 

Tan.  31  .  2,817.44 

March  3  .  2,098.57 

April  2  .  3,119.40 

April  30  .  852.95 

May  31  345.35 


Deposits  Received  by  State  Treasurer. 
Amount  Date 


$  30,277.60  . 

28,  1904 

$  30,277.60 

$  21,722.85  . 

$  21,722.85 
$  28,645.70  . 
$  20,428.35  . 

?  22.944.62  , 

.cNov.  7 

$  22,944.62 
$  12,041.10 

$  15,532.50  . 

$  15,532.50 
$  13,064.32  . 

$  13,234.19  . 

$  12,595.79  . 

$  12,595.79 

$  11,095.03  . 

$  11,095.03 

$  10,418.70  . 

$  10,418.70 

- 

$  42,719.06  . 

. Nov 

1,  1905 

$  42 , 719. Q6 

$  53,134.70  . 

$  53,134.70 

$  31,962.47  . 

$  31,962.47 

* 

$  25,021.50  . 

•  N  ov.  1 4 

$  25,021.50 

$  18,089.29  . 

$  18,089.29 
$  15,018.71  . 

$  46,682.71  . 

$  46,682.71 

$  21,279.73 
$  21,279.73 


$  21,279.73 


June  30,  1906 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


59 


First  National  Bank,  Bismarck, 

Institutional  Treasurer  Receipts  Deposits  Received  by  State  Treasurer 

Date  Amount  Amount  Date 

July  2  .  $  1,703.25 

Julv  12  .  801.50 

July  21  1,156.33 

Tuly  27  3,792.25 

Aug.  3  .  5,969.33 

Aug.  8  .  1,379.78 

Aug.  11  1,239.75 

Aug.  16  .  1,657.53 

Sept.  4  405.32 

Sept.  26  1,076.00 

Sept.  27  708.00 

Sept.  29  1,111.00 

Oct.  4  1,513.75 

Oct.  6  1,478.25 

Oct.  10  979.75 

Oct.  11  401.00 

Oct.  15  845.00  $  26,217.79  Oct.  18 


$  26,217.79  $  26,217.79 

Oct.  18  .  $  3,070.00 

Oct.  19  2,734.40 

Oct.  23  1,630.45 

Oct.  24  2,280.13 

Oct.  29  14,638.70 

Oct.  29  3,270.30  $  27,623.98  Oct.  30 


$  27,623.98  $  27,623.98 

Oct.  30  .  $  14,827.40 

Oct.  30  .  11,353.02 

Nov.  2  .  20,691.25 

Nov.  3  .  34,348.10  $81,219.77  . . . Nov.  3,  1906 


$  81,219.77  $  81,219.77 

Nov.  5  .  $  35,017.15 

Nov.  7  .  10,622.88 

Nov.  9  . 7,570.40 

Nov.  10  .  6,832.05 

Nov.  12  .  4,858.00 

Nov.  14  3,013.49 

Nov.  15  7,871.01 

Nov.  16  13,499.90 

Nov.  17  .  7,676.38  $  96., 961. 26  . Nov.  19 


$  96,961.26  $  96,961.26 

Nov.  19  .  $  6,292.74 

Nov.  21  8,056.80 

Nov.  22  .  1,389.04 

Nov.  23  .  1,400.30 

Nov.  24  .  1,239.90 

Nov.  26  .  1,999.26 

Nov.  28  .  6,131.34 

Nov.  30  1,012.23  $  27,521.61  Dec.  1 


$  27,521.61  $  27,521.61 

Dec.  1  .  $  2,750.10 

Dec.  3  6,932.23 

Dec.  5  3,191.85 

Dec.  7  3,456.60 

Dec.  10  3,085.04 

Dec.  12  3,457.34 

Dec.  13  3,591.47 

Dec.  17  1,662.65 

Dec.  20  193.00 

Dec.  29  4,199.64  $  32,519.52 

.40  balance 


$  32,519.92  $  32,519.92 


Dec.  29 


60 


EXAMINATION  OF  STATE  PENITENTIARY 


GENERAL  REVIEW  OF  THE  METHODS  EMPLOYED  IN 
CONDUCTING  THE  OPERATIONS  OF 
BOTH  PROPERTIES. 

Question  No.  8. — After  completing  the  investigation  as  to  the 
Boucher  administration,  then  investigate  the  same  subjects  as  to  the 
present  administration.  Report  generally  upon  any  defects,  short¬ 
comings  or  imperfections  in  the  systems  of  keeping  accounts, 
pointing  out  particularly  such  defects  as  make  it  impossible  or 
difficult  to  ascertain  whether  the  management  of  the  institution  has 
been  or  is  honest  and  provident  or  the  reverse,  and  report  not  only 
upon  anything  improper  in  the  records  that  are  kept,  but  upon  any 
failure  to  keep  proper  records  as  well.  In  short,  full  information  is 
desired  as  to  everything  disclosed  and  not  disclosed,  showing  what 
has  been  done  by  the  management,  or  anything  that  has  not  been 
done  that  would  make  it  possible  for  graft  or  mis-management  to 
exist,  where  such  possibility  would  be  avoided  if  the  records  had 
been  kept  in  full.  Examine  all  reports  of  the  warden  and  point 
out  any  inaccuracies  that  may  exist  dn  such  reports.  It  is  especial¬ 
ly  alleged  that  the  profits  reported  at  various  times  are  not  correct 
in  that  they  fail  to  take  any  account  of  expenses.  The  warden  will 
have  the  original  reports  on  file. 

TWINE  PLANT  OPERATIONS 

Answer — We  have  made  an  exhaustive  examination  and  analysis 
of  the  operations  and  revenues  of  the  Twine  Plant  from  the  time 
of  its  commencing  operation  down  to  and  including  December  31st, 
1908,  and  we  submit  herewith  in  the  book  of  exhibits  at  page  67 
thereof,  a  summary  statement  of  operations  and  revenues  of  the 
Twine  Plant  by  annual  periods,  supporting  such  summary  state¬ 
ment  by  detailed  annual  statements  of  operations  and  revenue,  more 
particularly  described  as  Exhibits  1  to  8  inclusive. 

Operations  of  the  Twine  Plant  for  the  years  1900-01  were  con¬ 
solidated  or  grouped  together,  this  for  the  reason  that  no  copies 
of  original  inventories  were  found  for  the  year  ending  December 
31,  1900.  However,  Warden  Boucher  in  his  biennial  report  of 
period  1901-02  at  page  18  of  Exhibit  “D”  thereof,  refers  to  a  special 
report  dated  December  31st,  1900,  and  recites  therein  as  a  value  of 
inventory  at  December  31st,  1900,  the  sum  of  $44,126:68.  An  ex¬ 
amination  of  the  referenced  report  of  December  31st,  1900,  at 
pages  21  and  22  of  Exhibit  “E”  thereof  reveals  that  the  quantities 
of  material  and  product  are  disclosed  and  that  no  values  are  thereto 
asserted. 

Definite  values  of  material  and  product  not  being  reliably  avail¬ 
able  for  that  early  period  of  plant  operations,  it  was  found  to  be 
more  consisent  and  equitable  to  consolidate  the  operations  of  the 
two  years  into  one  statement. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


61 


TWINE  PLANT  CONSTRUCTION. 

In  preparing  the  annual  statement  of  Twine  Plant  operations 
above  referred  to,  we  have  made  a  careful  analysis  and  tabulation 
of  all  exenditures  incident  to  Twine  Plant  operations  and  Twine 
Plant  construction,  and  have  examined  all  vouchers  evincing  such 
expenditures  and  have  determined  therefrom  those  expenditures 
properly  allocatable  to  plant  operating  expenses,  and  those  expenses 
relating  to  Twine  Plant  construction,  and  in  the  statements  of 
operations  submitted  herewith,  >we  have  included  as  operating  ex¬ 
penses  only  those  items  consistently  opeiating  expenses,  and  have 
prepared  a  separate  and  special  statement  disclosing  the  construc¬ 
tion  expenditures  from  March  1st,  1899  to  December  31st,  1907, 
inclusive,  and  have  included  therein  those  expenditures  properly 
fchargeable  to  “Twine  Plant  Construction  Fund.” 

It  appears  from  an  examination  of  the  vouchers  and  their  dis¬ 
tribution  that  at  times  certain  amounts  have  been  charged  to  twine 
plant  operating  that  are  properly  allocatable  as  twine  plant  con¬ 
struction.  and  in  the  statement  of  Expenditures  submitted  here¬ 
with  for  twine  plant  construction,  we  submit  detail  of  differences 
between  our  report  and  the  state  auditor’s  distribution  of  twine 
plant  construction. 

The  statement  of  expenditures  for  twine  plant  construction  will 
be  found  in  the  book  of  exhibits  at  page  84. 

It  is  our  conclusion  that  this  statement  should  be  made  the  basis 
of  a  journal  entry  for  a  transfer  between  the  construction  fund  and 
the  operating'  fund  on  the  books  of  the  Twine  Plant  as  well  as  on 
the  books  of  the  state  auditor. 

TWINE  PLANT  INVENTORIES. 

We  have  made  a  special  analysis  of  the  inventory  values  at  the 
end  of  each  fiscal  period,  and  have  revised  the  values  expressed  »in 
the  published  inventories,  reducing  such  values  to  the  original  cost 
of  material  in  manufactured  products,  as  near  as  the  same  can  be 
determined  at  this  late  date.  It  was  the  custom  of  the  Warden  to 
figure  his  inventory  of  manufactured  product  at  selling  prices,  f6r 
the  purpose  of  stating  the  inventory  value  at  the  end  of  an  annual 
period.  It  was  deemed  expedient  and  equitable  to  revise  and  re-state 
the  inventory  values  in  order  to  arrive  at  a  true  and  accurate  defini¬ 
tion  of  the  cost  of  manufactured  product. 

REPORTS  OF  WARDEN. 

Reference  is  made  to  the  warden’s  biennial  report  for  period 
1901-2  and  the  published  figures  therein  shown,  which  reflect 
typographical  errors  that  might  cause  considerable  confusion  and 
doubt  as  to  the  accuracy  of  the  published  statement.  Particular 
reference  is  made  to  page  17  of  this  report  and  Exhibit  “B”  where 
the  credits  under  date  of  December  31st,  aggregate  a  total,  as  ex¬ 
pressed  in  the  report,  of  $86,114.79,  while  as  a  matter  of  fact,  the 


62 


EXAMINATION  OF  STATE  PENITENTIARY 


three  published  figures  under  the  word  “Credit”  actually  aggre¬ 
gate  $56,114.79.  The  difference  of  $30,000.00  being  observably,  in 
the  amount  expressed  as  deposited  with  the  state  treasurer,  the 
printed  figures  disclosing  $34,370.87,  while  the  actual  deposits  with 
the  state  treasurer  for  this  period,  as  verified  in  this  examination, 
were  $64,370.87. 

We  also  call  attention  to  the  total  expenditures  for  1902  operat¬ 
ing  fund,  as  published  in  this  report  at  page  16,  the  aggregate  of 
such  expenditures  being  therein  expressed  as  $50,038.77 ;  comparing 
this  amount  with  the  warrants  drawn  on  the  operating  fund,  as  pub¬ 
lished  in  exhibit  “C”  at  page  17  (the  amount  is  there  expressed  as 
$150,038.77)  discloses  a  difference  of  $100,000.00,  which  is  clearly 
a  typographical  error. 

Sjich  differences  in  published  reports  create  confusion  and  in¬ 
cite  comment  and  criticism  until  the  same  have  been  demonstrated 
to  have  been  purely  typographical  errors. 

PUBLISHED  OPERATIONS  OF.  TWINE  PLANT,  COMPARED  WITH  THE  RE¬ 
SULTS  OF  THIS  EXAMINATION. 

In  the  summary  operations  of  Twine  Plant,  there  has  been  dis¬ 
closed  in  red  figures  the  comparable  profits  by  annual  periods,  and 
immediately  under  these  comparable  profits,  there  has  been  ex¬ 
pressed  the  Warden’s  published  statement  of  profits,  and  for  the 
purpose  of  more  clearly  stating  the  same,  we  submit  herewith  a 
special  tabulation  comparing  said  profit  statements : 


YEAR 

Published 
Statement  of 
Profits 

Profits  estimated  by  this 
examination 

Profit 

Loss 

1900  . . 

1901  . . 

$  4,147.43 
14,166.41 
33,349.84 
38,922.89 
44,876.15 
42,592.23 
11,052.81 
42,574.95 

|  . . 

$11,643.99 

1902  . . 

|  $14,187.94 
30,500.65 
37,136.03 
47,284.54 

33.846.89  | 
37,432.71 

37.147.89 

1903  . . . 

1904  . . 

1905  . 

1906  .  | 

1907  . 

1908  .  | 

|  . 

The  differences  in  these  statements  are  largely  traceable,  first  to 
the  re-adjustment  of  inventory  values  at  the  end  of  annual  periods, 
and  secondly,  to  the  transfers  between  the  operating  fund  and  the 
construction  fund,  hereinbefore  referred  to. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


63 


CONSIDERATION  OF  INTEREST  ON  TWINE  PLANT 
BONDED  DEBT. 

For  the  purpose  of  enabling  the  state  accounting  officers  to  prop¬ 
erly  assert  upon  the  state  records  the  losses  and  gains  of  the  Twine 
Plant,  in  accordance  with  provisions  of  statutes,  there  is  submitted 
herewith  a  summary  of  profit  and  loss  operations  to  December  31st, 
1908,  reflecting  operating  profits  at  December  31st,  1908  to  be  $226  - 
892.66.  There  should  be  deducted  from  this  amount  the  interest  on 
the  bonded  debt  of  the  Twine  Plant. 

It  appears  from  the  evidence  submitted  for  examination  that 
certificates  of  indebtedness  aggregating  $150,000.00  were  originally 
authorized,  and  of  this  sum,  $50,000.00  was  applicable  to  the  con¬ 
struction  of  the  Twine  Plant  and  $100,000.00  for  conducting  its  op¬ 
erations.  Of  the  authorized  certificates  there  was  issued  $163,- 
993.00. 

Of  the  certificates  issued,  $75,000.00  thereof  became  due  and  pay¬ 
able  November  1st,  1902,  and  were  paid  from  the  general  bond  fund 
of  the  stace  of  North  Dakota.  Of  the  balance  outstanding,  $75,- 
000.00  thereof  was  refunded  by  Twine  Plant  bonds;  the  remaining 
$13,000.00  of  outstanding  certificates  were  redeemed  through  the 
construction  fund  as  this  amount  represented  money  expended  for 
the  installation  of  machinery  and  equipment,  and  to  meet  the  emerg¬ 
ency,  the  sum  of  $14,000.00  was  transferred  by  authority  of  the 
emergency  board  from  the  operating  fund  to  the  credit  of  the  con¬ 
struction  fund. 

In  1901  the  legislature  authorized  the  issuance  of  $210,000.00 
Twine  Plant  bonds  and  of  this  authorized  bond  issue,  there  was 
issued  and  sold  in  1901  and  1902,  $94,000.00  thereof,  thus  making 
the  total  of  outstanding  bonds  at  the  present  time  of  $169,000.00. 
These  bonds  bear  interest  at  the  rate  of  4  per  cent  per  annum  and 
mature  as  follows : 


Year.  Amount. 

1921 . $75,000.00 

1911  .  94,000.00 


The  annual  interest  charge  on  these  bonds  is  $6,760.00. 

Prior  to  the  second  semi-annual  bond  interest  payment  of  1904, 
the  interest  on  the  certificates  of  indebtedness  and  the  bonds  had 
been  paid  by  the  state  treasurer  and  by  him  charged  to  the  “State 
Interest  Fund.” 

All  interest  paid  by  the  state  treasurer  on  Twine  Plant  indebted¬ 
ness  prior  to  January  1,  1905,  has  never  been  reimbursed  to  the 
“State  Interest  Fund”  from  the  Twine  Plant  operations  and  inas¬ 
much  as  the  profits  of  the  Twine  Plant  have  been  sufficient  to 
create  a  surplus  and  sinking  fund,  it  is  recommended  that  all  in¬ 
terests  paid  by  the  state  treasurer  on  account  of  twine  obligations 
prior  to  January  1,  1905,  be  determined,  and  an  entry  made  charging 
the  “Sinking  Fund”  with  the  amounts  so  determined  and  crediting 
same  to  the  “State  Interest  Fund.” 


64 


EXAMINATION  OF  STATE  PENITENTIARY 


SINKING  FUND. 

In  January  1907,  the  state  auditor  and  treasurer  created  a  sink¬ 
ing  fund  by  charging  “Twine  Plant  Operating  Fund”  and  crediting 
“Twine  Plant  Sinking  Fund”  with  $126,307.53. 

At  May  9th,  1907,  and  on  the  records  Of  the  Twine  Plant  an  entry 
was  made,  charging  “Bond  Sinking  and  Interest  Fund”  and  credit¬ 
ing  “State  Treasurer”  with  $126,307.53.  At  the  time  this  entry  was 
made  on  Twine  Plant  Records,  the  Profit  and  Loss  account,  dis¬ 
closed  a  credit  balance  of  $197,341.23.  The  entry  to  have  been 
made  on  Twine  Plant  books  at  this  time,  should  have  been  charged 
to  “Profit  and  Loss  Account”  and  credited  ‘Sinking  Fund”  with 
$126,307.53,  instead  of  opening  a  new  account  with  “State  Treas¬ 
urer.” 

In  February,.  1907,  the  state  auditor  and  state  treasurer  trans¬ 
ferred  $16,900.00  from  the  “Twine  Plant  Sinking  Fund”  to  the 
credit  of  the  “State  Bond  Interest  Fund,”  covering  Interest  on 
Twine  Bonds  for  period  of  last  half  of  1904,  and  all  of  1905  and 
1906.  They  also  subsequently  charged  this  account  in  the  sum  of 
$10,140.00  for  interest  paid  on  Twine  Plant  Bonds  for  1907  and 
first  half  of  1908.  In  March,  1907,  an  entry  was  made  reimburs¬ 
ing  of  “State  Bond  Fund”  with  original  redemption  of  Twine  Plant 
certificates,  anti  that  amount  was  charged  to  the  “Sinking  Fund”  in 
the  sum  of  $75,000.00. 

To  properly  reflect  conditions  that  should  appear  on  Twine  Plant 
records,  and  to  disclose  the  Sinking  Fund  as  same  appears  on 
records  of  state  auditor  and  state  treasurer,  the  following  state¬ 
ment  is  submitted  and  recommendations  made  that  same  be  cor¬ 
rectly  established  on  records  of  the  Twine  Plant : 

SCPIEDULE  1. 

TWINE  PLANT  PROFIT  AND  LOSS  ACCOUNT. 


Charges  Credits 

1900-1901  Losses  .  $  11,643.99 

1902  Profits  .  $  14,187.94 

1903  Profits  .  30,500.65 

1904  Profits  .  37,136.03 

1905  Profits  .  47,284.54 

1906  Profits  .  33,846.89 

1907  Profits  .  37,432.71 

1908  Profits  . • .  37,147.89 


Total  . $  11,643.99  $  237,536.65 

Net  profits  .  225,892.66 


Total  . . 

Net  profits  . . . . 

January,  1907,  Transfer  to  sinking  fund  . 
November,  1908,  Transfer  to  sinking  fund 
Balance  in  profit  and  loss  account  . 


$  237,536.65  $  237,536.65 

$  225,892.66 

$  126,307.53 

11,052.81 
88,532.42 


Total  .  $  225,892.66 

Balance  in  profit  and  loss  account  .  $ 

TWINE  PLANT  SINKING  FUND  ACCOUNT. 

January,  1907,  Transfer  from  profit  and  loss  account  .  $ 

November,  1908,  Transfer  from  profit  and  loss  account  . 


88,532.32 


126,307.53 

11,052.81 


$  137,360.34 


Total 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


65 


February,  1907,  Interest  one-half  1904-1905-1906  .  $  16,900.00 

July  1907,  one-half  interest  1907  .  3,380.00 

January,  1908,  one-half  interest  1907  . .  3,380.00 

July,  1908,  one-half  interest  1908  .  3,380.00 


Total  .  27,040.00 


Balance  of  sinking  fund  . . .  $  110,320.34 

In  March,  1907,  the  state  auditor  and  state  treasurer  reimbursed  the  state 
bond  fund  by  transferring  from  twine  plant  sinking  fund,  $75,000,  ac¬ 
count  of  payment  of  certificates  of  indebtedness,  previously  paid  out 
of  state  bond  fund  .  75,000.00 


The  balance  of  twine  plant  sinking  fund  account  on  state  records 

January  1,  1909,  is  .  $  35,320.34 

ACCOUNTS  AND  ACCOUNTING  ROUTINE. 


The  methods  employed  in  treating  accounting  transactions  of 
Twine  Plant  and  the  Penitentiary  are  crude  and  primitive,  and  the 
records  do  not  properly  reflect  the  economic  operations  of  either 
activity,  nor  are  the  accounting  relations  between  these  institutions 
and  the  state  auditor  and  state  treasurer,  organized  on  a  correct 
basis.  It  would  appear  that  the  routine  and  records  have  failed  to 
keep  pace  with  the  development  and  growth  of  the  institution.  As 
an  evidence  of  the  primitive  methods  employed  at  the  Twine  Plant, 
it  was  abserved  that  these  records  revealed  in  1907  a  profit  for  the 
period  January  1st,  1907  to  May  9th,  1907,  of  $37,743.84,  while  the 
sales  of  product  during  the  same  period  were  $27.72. 

Also  in  the  matter  of  accounting  relations  between  the  plant 
and  the  state  auditor  and  the  state  treasurer,  it  is  observed  that  the 
outstanding  bonds  are  shown  on  books  of  Twine  Plant  at  $175,- 
297.66,  and  on  books  of  state  auditor  and  state  treasurer  at  $169,- 
000.00,  the  latter  being  the  correct  amount.  Of  the  difference, 
$297.66,  is  found  to  be  an  arbitrary  entry  on  books  of  Twine  Plant, 
and  the  remaining  difference  of  $6,000.00  is  located  in  the  crude  and 
imperfect  methods  of  handling  the  refunding  of  the  original  certi¬ 
ficates  of  indebtedness,  and  this  difference  should  be  adjusted 
through  the  operating  funds  on  books  of  the  Twine  Plant,  and  the 
correct  amount  of  bonds  stated  therein. 


FIRE  INSURANCE. 


Fire  insurance  on  Twine  Plant  buildings  and  machinery  is  paid 
by  the  state  and  charged  to  the  “General  State  Insurance  Fund/’ 
and  this  expense  has  at  no  time  been  considered  as  a  charge  to  the 
Twine  Plant  revenues.  Fifty  Thousand  Dollars  of  Fire  Insurance 
is  now  carried  on  Twine  Plant  at  an  annual  expense  of  about  $1,- 
125.00.  Fire  insurance  on  Twine  Plant  material  and  supplies  is  in 
folce  in  the  sum  of  $126,000.00  (and  may  exceed  this  amount  at 
certain  seasons)  at  an  annual  cost  of  about  $2,000.00.  This  ex¬ 
pense  being  paid  from  the  Twine  Plant  operating  fund  and  there¬ 
fore  enters  into  the  operating  expenses  of  the  Twine  Plant  proper. 

Warden  Hellsrom  in  his  1908  report  calls  attention  to  the  fact 
that  prior  to  1907  some  $16,250.00  has  been  paid  for  insurance  prem¬ 
iums  from  “State  General  Fund”  which  has  not  been  included  in 


—  5— 


66 


EXAMINATION  OF  STATE  PENITENTIARY 


Twine  Plant  operations  and  which  was  a  proper  charge  against 
Twine  Plant  surplus  and  a  credit  to  State,  General  Fund.  This 
statement  was  verified  as  being  correct  at  state  auditor’s  office. 
Fire  insurance  is  carried  on  state  penitentiary  buildings  as  fol¬ 


lows  : 

Warden’s  residence . $  8,000.00 

Hospital  building  .  20,000.00 

Penitentiary  buildings  .  140,000.00 

Total  . $168,000.00 


The  above  policies  are  written  for  three  year  periods  at  an  ex¬ 
pense  of  $4,589.00  or  an  annual  cost  of  a  trifle  over  $1,500.00  per 
year.  This  insurance  is  paid  out  of  “State  General  Insurance  Fund” 
and  does  not  appear  as  an  operating  expense  on  books  of  Peniten¬ 
tiary.  It  is  our  opinion  that  the  expenditure  for  insurance  should 
be  reflected  on  the  books  of  the  Twine  Plant  and  Penitentiary  as  an 
operating  expense  of  those  institutions. 

PENITENTIARY  APPROPRIATION  RECEIPTS  AND  EXPENDITURES. 

Verification  and  reconcilement  has  .been  made  of  the  biennial  ap¬ 
propriations  from  March  1,  1897  to  March  1,  1907,  and  the  record¬ 
ed  receipts  and  expenditures  under  these  appropriations. 

All  expenditures  were  evidenced  by  properly  approved  vouchers 
which  were  compared  with  entries  in  the  records  and  found  to 
agree  in  all  particulars. 

All  transfers  between  funds  were  examined  and  were  found  to 
have  been  properly  authorized. 

A  comparison  between  the  appropriations,  receipts  and  expendi¬ 
tures  shown  by  Penitentiary  records,  and  the  same  information  as 
shown  by  the  books  of  the  state  auditor’s  office,  revealed  an  un¬ 
reconciled  difference  of  $233.77,  represented  by  the  unexpended 
balance  of  Water  Supply  account  authorized  March  1,  1895,  and  not 
carried  forward  by  state  auditor  at  March  1,  1897.  See  Schedule 
8  for  details. 

Other  differences  were  adjusted  on  the  Penitentiary  records, 
prior  to  leaving  Bismarck. 

We  submit  in  the  book  of  Exhibits,  at  page  66  the  appropriation 
statement  for  biennial  period,  March  1st,  1907  to  March  1st,  1909, 
at  December  31st,  1908.  It  will  be  observed  by  an  examination  of 
this  exhibit,  that  the  state  treasurer’s  balance  at  December  31st, 
1908,  was  $28,553.02;  the  balance  shown  on  the  Penitentiary 
records,  as  being  on  deposit  with  the  state  treasurer  was  $28,786.79, 
the  difference  being  $233.77,  as  above  explained. 

CONCLUSIONS. 

As  far  as  the  transactions  recited  in  the  records  which  have  been 
provided  and  kept,  this  examination  reveals  no  implied  or  intended 
dishonesty  on  the  part  of  any  administrative  officer  or  employe. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


67 


The  absence  of  regular  and  competent  inventories  of  institutional 
property  and  supplies,  and  the  omission  to  provide  records  and 
entries  covering  depreciation  and  obsolescence  of  furniture  and 
machinery,  and  the  consumption  of  material  and  supplies,  prevent 
the  preparation  of  statements  covering  these  important  features. 
However,  it  is  quite  impossible  at  this  late  date  to  state  the  ultimate 
disposition  of  much  of  the  property  of  the  institution. 

Clerical  errors  and  omissions  will  occur  in  any  undertaking,  and 
are  readily  corrected  at  the  time  of  audit.  Such  clerical  errors  as 
have  been  observed  in  the  process  of  this  examination,  have  been 
noted  herein,  and  suggestions  have  been  made  for  their  correction. 
A  careful  review  of  the  results  of  the  examination,  forces  the 
thought  that  there  has  been  neglect  in  the  matter  of  providing 
suitable  and  competent  records  and  routine,  and  such  neglect  has 
caused  the  operations  of  the  administrative  officers  to  be  questioned 
and  criticised. 

Economic  results  are  necessary  in  every  undertaking,  and  can 
only  be  reflected  by  the  use  of  suitable  records,  and  failure  to  pro¬ 
vide  such  records  places  the  good  motives  of  administrative  officers 
in  the  position  of  being  doubted,  and  even  criticised. 

It  is  further  concluded,  that  those  in  authority'  should  require 
an  early  inventorying  of  all  buildings,  machinery,  equipment,  ma¬ 
terial  and  supplies,  relating  to  the  institution ;  that  this  property 
should  be  carefully  appraised  or  priced  and  so  prepared  as  to  reveal 
location  and  description  of  the  same  in  a  consistent  and  compre¬ 
hensive  manner;  that  a  ledger  for  the  Twine  Plant  and  Penitentiary 
proper  should  be  inaugurated  and  the  proposed  institutional  inven¬ 
tory  should  be  properly  established  therein ;  that  suitable  and  proper 
accounts  should  be  established  under  each  fund  which  will  reflect 
economic  operations  in  each  fund  or  department  of  the  institution ; 
that  a  plan  of  monthly  reports  should  be  adopted,  so  as  to  reflect  in 
consistent  detail,  the  economics  of  operation  and  revenue,  and  they 
should  be  required  to  be  filed  at  regular  periods  with  the  proper 
state  officers ;  that  prior  <to  the  closing  of  each  biennial  period,  the 
accounts  of  the  institution  should  be  audited  bv  competent  public 
accountants  and  their  certificates  and  statements  thereof  should 
be  formally  transmitted  to  the  governor  of  -the  state,  and  there  be 
accessible  to  the  members  of  the  legislature,  or  the  general  public. 

We  wish  to  make  acknowledgment  of  the  courtesies  extended  to 
us  during  the  process  of  our  work,  by  Ex- Warden  Boucher,  Warden 
Hellstrom  and  his  assistants,  and  the  state  officers  and  their  em¬ 
ployees,  who  afforded  us  every  facility  and  convenience  in  conduct¬ 
ing  our  examination. 

All  of  which  is  respectfully  submitted, 

Cooper,  Temple  &  Company, 

Certified  Public  Accountants. 


By  Herbert  M.  Temple,  C.  P.  A. 


BOOK  OF  EXHIBITS 

Forming  a  part  of  the  report  of 

EXAMINATION  OF  ACCOUNTS 
NORTH  DAKOTA 

TWINE  PLANT  AND  PENITENTIARY 

March  i,  1907— December  31,  1908 


RECEIPTS  AND  EXPENDITURES  STATE  PENITENTIARY  PROPER  FROM  MARCH  1,  1897, 

TO  DECEMBER  31,  1908. 


70 


EXAMINATION  OF  STATE  PENITENTIARY 


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AND  TWINE  PLANT  OF  NORTH  DAKOTA 


71 


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3  3 


72 


EXAMINATION  OF  STATE  PENITENTIARY 


SCHEDULE  1. 

STATEMENT  OF  BRICK  SOLD  FROM  MARCH  1,  1897,  TO  DECEM¬ 
BER  31,  1908. 


SALE  OF  BRICK  FROM  MARCH  1,  1897,  TO  MARCH  1,  1899. 


Date  and  Name 

Number 

|  Price 

Amount 

Total 

Oct.  1897 — None  . 

2,000 

$7.50 

$  15.00 

Oct.  1897— None  . 

68,000 

7.00 

476.00 

Oct.  1897 — None  . 

104,000 

7.60 

790.40 

Dec.  1897— None  . 

16,000 

7.52*4 

120.40 

2,000* 

11.20 

May  1898 — None  . 

5,000 

7.60 

38.00 

July  1898 — None  . 

30,000 

7.60 

228.00 

Jan.  1899 — Alex.  McKenzie  . 

311,600 

6.00 

1,869.60 

Jan.  1899 — Geo.  Gussner  . 

65,500 

6.00 

393.00 

Jan.  1899 — Bismarck  Tribune  Co . 

103,900 

6.00 

623.40 

Jan.  1899 — M.  Eppinger  . 

92,900 

6.05 

557.94 

Jan.  1899 — Chas.  Kupitz  . 

.  190,510 

6.00 

1,143.06 

Jan.  1899 — First  National  Bank  . 

114,200 

6.00 

685.20 

Jan,  1899 — Glimber  &  Loomis  . 

5,000 

7.60 

38.00 

Jan.  1899 — S.  M.  White  . 

8,000 

7.60 

60.80 

Total  . 

1,118,610 

$  7,050.00 

SALE  OF  BRICK  FROM  MARCH  1,  1899 

,  TO  MARCH  1,  1901. 

Date  and  Name 

Number 

Price 

Amount 

Total 

Dec.  1899 — Donahue  &  Hoffman  . 

203,000 

$7.50 

$1,522.50 

Dec.  1899— C.  B.  Little  . 

56,925 

6.00 

341.55 

Dec.  1899 — Gull  Lumber  Co . 

5,000 

7.60 

38.00 

Dec.  1899 — Fifield  Lumber  Co . 

5,000 

7.60 

38.00 

Sept.  1  900 — None  given . 

132,51,0 

861.25 

Feb.  1900 — Hughes  Electric  Co . 

65,221 

521.30 

Feb.  1900 — Bismarck  Water  Co . 

15,000 

6.00 

90.00 

Feb.  1900 — B.  &  W.  Lumber  Co . 

20,000 

6.00 

120.00 

Feb.  1900 — Emmons  county  . . 

4,000* 

7.20* 

28.80 

Total  . . 

506,656 

3,561.40 

SALE  OF  BRICK  FROM  MARCH  1,  1901,  TO  MARCH  1,  1903. 

None. 


Estimated. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


73 


SALE  OF  BRICK  FROM  MARCH  1,  1903,  TO  MARCH  1,  1905. 


Date  and  Name 

Number 

Price 

Amount 

Total 

Feb.  1903 — Soo  R.  R.  Co . 

40,000 

$6.50 

$  260.00 

Feb.  1903 — H.  C.  Rhud  . 

15,000 

6.50 

97.50 

Feb.  9103 — Hughes  Elec.  Co . 

34,250 

6.50 

222.62 

Feb.  1903 — Bismarck  Ele.  Co . 

4,000 

7.00 

28.00 

Feb.  1903 — Bismarck  &  Washburn  Lbr. 

Co . 

30,000 

6.50 

195.00 

Feb.  1903 — C.  B.  Little  . 

20,000 

6.50 

130.00 

Nov.  1903 — H.  C.  Rhud  . 

10,000 

6.50 

65.00 

Nov.  1903 — H.  C.  Rhud  . 

5,000 

8.00 

40.00 

Nov.  1903 — M.  M.  Cook  . 

45,000  . 

8.00 

360.00 

Nov.  1903 — Bismarck  &  Washburn  Lbr. 

Co . 

30,000 

6.50 

195.00 

Nov.  1903 — Bismarck  &  Washburn  Lbr. 

Co . 

23,000 

8.00 

184.00 

Nov.  1903 — P.  C.  Remington  . 

100,000 

8.00 

800.00 

Nov.  1903-Capital  Commissioners  .*. .. 

174,750 

8.00 

1,398.00 

Jan.  1905 — Capitol  Commissioners  .... 

**860 , 000 

6.00 

2,741.00 

Jan.  1905 — C.  B.  Little  . 

103,000 

8.00 

824.00 

Jan.  1905 — Henry  Tatley  . .  . 

6,000 

8.00 

48.00 

Jan.  1905 — Bismarck  &  Washburn  Lbr. 

Co . 

8,000 

8.00 

64.00 

Total  . 

1,508,000 

1 

1 

7,652.12 

**Less  reduction. 


SALE  OF  BRICK  FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 


Date  and  Name 

I 

Number 

1 

Price 

Amount 

Total 

June  1906 — J.  B.  Sharp  . 

25,000 

$8.00 

$  200.00 

June  1906 — Pat  Moran  . 

5,000 

8.00 

40.00 

June  1906 — C.  M.  Dahl  . 

3,000 

8.00 

24.00 

June  1906 — F.  E.  Finck  . 

26,000 

8.00 

208.00 

June  1906 — Bismarck  Trioune  Co. 

-49,000 

8.00 

392.00 

June  1906 — E.  G.  Patterson  . 

137,000 

8.00 

1,096.00 

Jan.  1907 — Pat  Moran  . 

14,000 

8.00 

112.00 

Jan.  1907 — Miss.  Valley  Milling  Co... 

10,000 

8.00 

80.00 

Jan.  1907 — Henry  Tatley  . 

186,000 

8.00 

1,488.00 

Jan.  1907 — W.  W.  Bowe  &  Co . 

39,000 

8.00 

312.00 

Jan.  1907 — First  National  Bank  . 

70,000 

8.00 

560.00 

Jan.  1907 — Hughes  Ele.  Co . . 

84,000 

8.00 

672.00 

Jan.  1907 — Theo.  C.  Haugthberg  . 

134,000 

8.00 

1,072.00 

Jan.  1907 — Jas.  Kennedy  . 

13,000 

8.00 

104.00 

Jan.  1907 — H.  C.  Rhud . 

130,500 

8.00 

1,044.00 

Tan.  1907 — E..  'G.  Patterson  .  | 

32,000  | 

8.00  | 

256.00  | 

Jan.  1907 — Bismarck  Tribune  . 

| 

|  24,000 

1  8.00 

1  192.00 

'  Total  . 

981,500 

. 

7,852.00 

1 

* 


74 


EXAMINATION  OF  STATE  PENITENTIARY 


SALE  OF  BRICK  FROM  MARCH  1,  1907,  TO  DEC.  31,  1908. 


Date  and  Name 


N  umber 


Price  Amount 


Total 


1907 

April — M.  E.  Church  . 

Aug.  3 — Pat  Moran  . 

Aug.  18 — Hart  River  Lbr.  Company.  . 
Sept.  10 — North  Dak.  Ind.  Tel.  Co... 

Sept.  13 — C.  Campbell  . 

Sept.  13 — French  &  Welch  . 

Oct.  3— G.  W.  Wolbert  Hdw.  Co.  ... 

Oct.  3 — New  cell  house  . 

Oct.  11 — W.  W.  Bo  we  . 

Oct.  11 — W.  L.  Read  . 

Oct.  25 — New  cell  house  . 

Oct.  25- — W.  W.  Bo  we  . . 

Oct.  25- — H.  L.  Read  . 

Oct.  30 — H.  L.  Read;  less  credit  account 
2,800  being  soft  brick  .  | 

Balance . 

Oct.  25 — New  cell  house  . 

Dec.  12— Bismarck  Water  Co . 

1908 

Feb.  8 — New  cell  house  . 

Feb.  8 — No.  Star  Lbr.  Company  . 

Mar.  1 — Bismarck  Implement  Co . 

None — Fort  Lincoln  . . ., . . 

None — New  cell  house  . 

None — New  cell  house,  less  unpaid 
Mar.  1,  1908  .  | 


Balance 


Sept. 

29 — L. 

W. 

Sperry 

Oct. 

1— T. 

F. 

Powers 

Oct. 

2— T. 

F. 

Powers 

Oct. 

5— T. 

F. 

Powers 

Oct. 

6— T. 

F. 

Powers 

Oct. 

7 — T.  F.  Powers  .  . 

Oct. 

8 — T. 

F. 

Powers 

Oct. 

9— T. 

F. 

Powers 

Oct. 

10— T. 

F. 

Powers 

Oct. 

12— T. 

F. 

Powers 

Oct. 

13— T. 

F. 

Powers 

Oct. 

13 — T. 

F. 

Powers 

Oct. 

14— T. 

F. 

Powers 

Oct. 

15 — T. 

F. 

Powers 

Oct. 

16 — T. 

F. 

Powers 

Total  . 

Less  balance  unpaid  12-31-08  . 

Oct.  14 — Amount  paid  on  account  . . .  . 

Oct.  30 — Rev.  Magin . 

Less  amount  paid  12-31-08  . 

Nov.  5 — H.  C.  Rue  . 

Nov.  5 — Bismarck  Construction  Co.  .  . 
Nov.  12 — J.  J.  Rice  . . . 

Total  .  . 

Total  . .' . . 


150,000 

$8.00 

$1,200.00 

5,000 

8.50 

42.50-J 

—  - 

10,000 

8.00 

80.00 

3,600 

8.50 

30.60 

700 

8.00 

5.60 

1,500 

8.00 

12.00  1 

1,000 

8.00 

8.00 

1 

154,000 

8.00 

1,232.00  1 

59,500 

8.00 

476.00 

8,800 

8.00 

70.40  1 

72,600 

8.00 

580.80 

1 

54,000 

8.00 

389.60  ' 

1 

116,200 

8.00 

1 

929.60 

■  ! 

1 

|  22.40 

1 

i 

i 

| 

$  907.20  | 

I 

125,000  | 

8.00 

1,000.00 

66,856 

8.00 

534.85 

84,500 

8.00 

676.00 

1,000 

8.00 

8.00 

400 

8.00 

3.20 

1,800 

18 . 00* 

32.40 

146,245 

10.00 

1,462.45 

1,005.00 

$  457.45 

3,000 

8.00 

24.00 

13,120 

9.00 

$  118.08 

12,500 

9.00 

112.50 

12,500 

9.00 

112.50 

12,500 

9.00 

112.50 

12,500 

9.00 

112.50 

14,800 

9.00 

133.20 

12,500 

9.00 

112.50 

12,500 

9.00 

112.50 

27,500 

10.00 

247.50 

15,000 

9.00 

135.00 

15,000 

9.00 

135.00 

13,120 

9.00 

118.08 

15,000 

9.00 

135.00 

15,00b 

9.00 

135,00 

$1,831.86 

1,031.86 

$  800.00 

10,000 

8.00 

80.00 

80.00 

2,000 

8.00 

16.00 

5,000 

8.00 

40.00 

500  ' 

8.00 

4.00 

8,630.60 

1,286,741 

1 

$  34,746.12 

Delivered. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


75 


SCHEDULE  2. 

SALE  OF  FARM  PRODUCTS  FROM  MARCH  1,  1897,  TO  DECEMBER 

31,  1908. 


FROM  MARCH  1,  1  7,  TO  MARCH  1,  1899. 


Date  and  Name 

Bushels 

Price  1 

1 

Amount 

1 

Total 

Wheat— 

Oct.  1897 — John  Boyle  . 

| 

$  35.00 

Flax — 

Oct.  1897 — Fargo  Linseed  Oil  Co . 

Potatoes — 

Dec.  1897 — Guher  Fruit  Co . 

378.77 

74.37 

194.94 

Mav,  1898 — None  given  . 

123.57 

197.94 

Onions — 

Dee.  1897 — Bismarck  FI.  Co . 

112.25 

Dec.  1897 — Gotleib  Huber  . 

81.25 

May,  1898 — None  given  . 

5.00 

198.50 

Corn  and  Seeds — 

Dec.  1897—0.  H.  Will  &  Co . 

Miscellaneous  Products — 

Apr.  1898 — Items  marked  (Products  sold) 

171.35 

61.25 

Total  . 

$  1,042.81 

FROM  MARCH  1.  1899,  TO  MARCH  1.  1901. 


Date  and  Name 

Bushels 

Price 

Amount 

Total 

Wheat — 

Dec.  1899 — Mo.  Valley  Milling  Co . 

2,644.50 

$1,322.20 

Flax- 

Dec.  1899 — Pat  Grady  . 

Dec.  1899 — Mo.  Valley  Milling  Assn.. 

21 

428% 

17.85 

449.65 

Feb.  1901 — Fargo  Linseed  Oil  Mills  . . 

1 

348.06  ' 

Corn — - 

Feb.  1901—0.  H.  Will  &  Co . 

Hay — 

Feb.  1901 — Michael  Murphy,  2  cars  hay 
Feb.  1901 — C.  D.  Hendrich,  1  car  hay.  . 
Feb.  1901 — H.  C.  McCready,  2  cars  hay 

1 

i 

.'....  ] 
:::::  ! 

$  815.56 

225.10 

148.59 

66.25 

147.61 

t 

Feb.  1901 — J.  D.  Bacon,  2  cars  hay... 

.  J 

127.79 

Feb.  1901 — John  White,  19  tons  hay.. 

Total  . 

. 

1 

.  i 

i 

[  95.06 

$  585.30 

2,948.16 

76 


EXAMINATION  OF  STATE  PENITENTIARY 


FROM  MARCH  1,  1901,  TO  MARCH  1,  1903. 


Date  and  Name 

Bushels 

1 

Price 

Amount 

Total 

Wheat — 

Sept.  1901 — Miss.  Valley  Milling  Co... 
Flax- 

Mar.  1902 — Miss.  Valley  Milling  Co.  .  . 
Corn — 

Mar.  1902—0.  H.  Will  &  Co  ....;.. 

Hay — 

Sept.  1901 — J.  D.  Bacon,  2  cars  hay  .. 
Onions — 

.  1 

$1,054.50 

1 

1,677.58 

655.30 

123.57 

Sept.  1901 — Gotleib  Huber  . 

50 

$1.00 

50.00 

Sept.  1901 — Benton  Transfers  . 

50 

1.00 

50.00 

Sept.  1901 — Chas.  Kupitz,  . 

Total  . 

35 

1.00 

1 

|  •  25.00 

|  $  125.00 

3,635.95 

FROM  MARCH  1,  1903,  TO  MARCH  1,  1905. 


Date  and  Name 

\ 

Bushels 

Price 

Amount 

Total 

Wheat — 

Feb.  1903 — Miss.  Valley  Milling  Co... 

987 

$  532.98 

Feb.  1903 — Miss.  Valley  Milling  Co... 

492 

285.35 

Feb.  1903 — Miss.  Valley  Milling  ,Co.  •  • 

403 

.  225.77 

$1,044.10 

■ 

Flax — 

Feb.  1903 — Miss.  Valley  Milling  Co... 

463 

. J 

$  472.80 

None  given — Miss.  Valley  Milling  Co. .  . 

1,265 

! 

! 

[  1,285.43 

|  $1,758.23 

Potatoes — 

Tan.  1905 — Chas.  Kupitz  . . 

None  given — Geo.  Gussner  . 

Total  . 

100 

86 

.90 

1 

' 

|  $  90.00 

|  75.00 

|  $  165.00 

1 

2,967.33 

FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 

None. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


77 


FROM  MARCH  1,  1907,  TO  DECEMBER  31,  1908. 


Price  J 

1  1 
Amount  1 

! 

$  43.66 

.94 

62.04 

$  105.70 

1.25 

$  13.13 

.65 

5.20 

.65 

6.50  J 

$  11.70 

1.00 

2.00 

16.85 

. 

1.50 

$  20.35 

$  3.00 

3.00 

3.00 

1 

$  9.00 

.45  1 

| 

f  «  4.57 

.45 

I  12.73  | 

$  17.30  1 

'  $  470.54  j 

| 

$  18.00  | 

10.00  | 

12.50 

....'. 

|  12.50  1 

.  1 

10.00  | 

. | 

4.00 

|  $  67.00 

I*1  1 

1 

:  1 

Date  and  Name 


Wheat— 

July  12-07— Miss.  Valley  Milling  Co., 

marked  one  load  . 

Dec.  18-07 — Miss.  Valley  Milling  Co... 


Flax- 

May  30-08 — Wachter  Dray  &  Storage  Co. 
Potatoes — 

Dec.  13-97— P.  E.  Byrne  . 

Dec.  30-07 — John  Henke  . 


Corn — 

Dec.  3-07— V.  Kmitz  . 

May  13-,08 — W.  E.  Buen _ 

Nov.  2-08 — A.  Rester,  . 

Hay— 

Oct.  21-07— M.  J.  Fadden  ... 

Dec.  23-07 — None  given  . 

Dec.  31-07 — None  given  . 

Oats — 

Nov.  20-07 — None  given  . 

Dec.  31-07 — None  given  . 


Cream — 

Cream  sold  April  20-08  *0  Dec.  31-08.. 
Hogs — 

July  18-07 — J.  R.  Falconer,  3  hogs  ... 

July  20-07— John  Clark,  1  boar  . 

Dec.  16-07 — Jas.  McDonald,  1  boar  .. 

Dec.  17-07— M.  Falkner,  1  boar  . 

June  29-08 — J.  W.  Burch,  4  small  pigs 
Sept.  10-08 — None  given,  2  small  pigs  . 


Total  . 

Grand  total 


101% 

8 

10 


2 

1,110 

1 


325 

905 


714.72 


I  $  11,308.97 


78 


EXAMINATION  OF  STATE  PENITENTIARY 


SCHEDULE  3. 

INMATES  EARNINGS  FROM  MARCH  1,  1897,  TO  DECEMBER  31,  1908 


FROM  MARCH  1,  1897,  TO  MARCH  1,  1899. 

Date.  From  Whom  and  For  What. 

Amount 

Total 

Oct.  1897— No.  Dak.  Harness  Co.,  contract  labor . 

$1,267.78 

450.00 

89.00 

72.72 

6.50 

60.00 

65.00 

50.60 

534.00 

242.00 

370.00 

$3,207.60 

Dec.  1897 — Mike  Hess,  threshing  . 

Dec.  1897 — J.  G.  Bentley,  threshing . 

Dec.  1897 — Nat.  Chilton,  threshing  . 

FROM  MARCH  1,  1899,  TO  MARCH  1,  1901. 

Date.  From  Whom  and  For  What. 

Amount 

Total 

Dec.  1899 — J.  W.  Burch,  threshing  . 

$113.25 

360.00 

30.00 

503.25 

Her.  1899 — Capital  Cnmmissinners ,  team  arvrl  guard . 

Feb.  1901 — H.  Tuttle,  threshing  . . . 

Total  . . . 

1 

FROM  MARCH  1,  1901,  TO  MARCH  1^  1903. 

None. 

FROM  MARCH  1,  1903,  TO  MARCH  1,  1905. 

None. 

FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 

None. 

FROM  MARCH  1,  1907,  TO'  DEC.  31,  1908. 

Date.  From  Whom  and  For  What. 

Amount 

Total 

1 

Ort.  15-07 — None  given,  drayiner  . 

1 

$18.00 

8.80 

18.75 

9.00 

13.50 

37.50 
56.60 
18.00 

5.00 

185.15 

Nnv.  8-07 — Earnings  Barber  Shop  . 

Oct.  25-08 — John  Ouinlan,  3  teams  1 days  at  $5 . 

Nov.  2-08 — Irvin  &  Williams,  dipping  60  head  cattle . 

Nov.  6-08 — E.  M.  Swift,  dipping,  no  number  given . 

Dec.  3-08 — Thos.  Svenson,  dipping  250  head  cattle  . 

Dec.  9-08 — J.  D.  McDonald,  husking  corn . . 

Dec.  9-08 — S.  Harris,  husking  corn . 

June  to  Aug. -Earnings  Barber  Shop  . j 

Total  . | 

1 

Total  . ' . | 

1 

$3,896.00 

AND  TWINE  PLANT  OF  NORTH  DAKOTA 


79 


SCHEDULE  4. 

DONATIONS  TO  LIBRARY  FUND  FROM  MARCH  1,  1897,  TO  DE¬ 
CEMBER  31,  1908. 


FROM  MARCH  1,  1903,  TO  MARCH  1, 

1905. 

Date. 

1  1 

1  Amount 

1  1 

1 

|  Total 

Jan.  1905  . 

1 

|  $525.17 

FROM  MARCH  1,  1905,  TO  MARCH  1, 

1907. 

Date. 

Amount 

Total 

June  1906  . 

$148.25 

Jan.  1907  . 

56.55 

Total . 

204.80 

FROM  MARCH  1,  1907,  TO  DEC.  31,  1908. 


Date. 

Amount 

Total 

Nov.  8  1907  . 

$216.33 
32.50 
26.54 
10.00 
10.20 
1.35 
60  | 
i 

1 

$297.52 

$1,027.49 

Tune  3,  1908  . 

July  18,  1908  . 

Ort  20  1908  . 

Nov.  7,  1908  . 

Nov.  23,  1908  . 

Nov.  30,  1908  . 

Total . 

1 

! 

Total  . 

80 


EXAMINATION  OF  STATE  PENITENTIARY 


SCHEDULE  5. 

MISCELLANEOUS  RECEIPTS  FROM  MARCH  1,  1897,  TO  DECEM¬ 
BER  31,  1908. 


RECEIPTS  FROM  MARCH  1,  1897,  TO  MARCH  1,  1899. 


Date.  From  Whom  and  For  What. 

Amount 

Total 

Oct.  1897 — Con  Peoples,  house  rent . 

$2.00 

47.50 

8.00 

1, 375.00* 

1 

34.83 

|  $1,467.33 

Dec.  1897 — Geo.  Gussner,  hogs  and  onions  . 

Dee.  1897 — Con  Peoples,  house  rent  . 

Dec.  1898 — Pye  &  Co.,  Insurance  on  horse,  barn  and  contents 
Ram  burned  Oct.  10,  1898  . 

Feb.  1899 — None  given.,  insurance  on  harness  shop.  Loss  of 
harness  shop  . 

Total  . 

FROM  MARCH  1,  1899,  TO  MARCH  1,  1901. 


Date.  From  Whom  and  For  What. 

Amount 

Total 

i 

Dee.  1899 — M.  J.  Fadden,  house  rent  . 

$20.00 
42.00  . 

62.00 

Dec.  1899 — John  Quinlan,  seeding  . 

Total  . 

FROM  MARCH  1,  1901,  TO  MARCH  1.  1903. 

None. 


FROM  MARCH  1,  1903,  TO  MARCH  1,  1905. 


Date.  From  Whom  and  For  What. 

Amount 

Total 

J 

Sept  1909, - None  given,  hides  . 1 

1 

$98.33 

117.31 

71.75 

512.61 

24.00 

40.00 

105.00 

1  125.00 

|  12.00 

|  38.00 

1. 

|  1,144.00 

Sept.  1902 — None  given,  26  hides  . 

Nov  1903 — R  M  Baldwin,  14  hides  . 

Jan.  1905 — Joseph  Ullman,  111  hides  .  t . 

Feb.  1903 — Wm.  Joyce,  stone  . 

Sept.  1902 — M.  J.  Fadden,  rent  of  house . 

Sept.  1902 — N.  P.  Ry. ,  3  steers  killed  . | 

Nov.  1903 — John  White,  1  horse  named  Frank . 1 

Nov.  1903 — Owners,  trespassing  stock  . - . 

Nov.  1903 — B.  W.  &  G.  F.  R.  R.,  50  empty  barrels,  5  tons| 
Lignite  coal . ^ 

Total . . . 

AND  TWINE  PLANT  OF  NORTH  DAKOTA  81 


FROM  MARCH  1,  1905,  TO  MARCH  1, 

•1907. 

Date.  From  Whom  and  For  What. 

1 

Amount 

1 

|  Total 

1 

June  1906 — Joseph  Ullman,  120  hides . 

1 

|  $804.86  I 

1 

Jan.  1907 — Joseph  Ullman,  78  hides  . 

June  1906 — Joseph  McDonald,  hogs  . 

Jan.  1907 — Menominee  H.  P.  Brick  Co.,  freight  on  car  brick..! 

Jan.  1907 — B.  &  W.  Lumber  Co.,  freight  on  car  lime . 

Jan.  1907 — J.  F.  Philbrick,  refund  . 

606.44  | 
20.00 
102.90 

1  186.00 

1  57.90 

Total  . 

1,778.10 

HIDES. 


May  1907 — D.  Bergman  &  Co.,  2283  pounds 
O'ct.  1907 — Bowles  &  Rogers,  3675  pounds.. 
Oct.  1907 — Bowles  &  Rogers,  3  horse  hides... 
Apr.  1908 — Bowles  &  Rogers,  3892  pounds.... 
July  1,  1908 — None  given,  21  hides,  3  skins 

Sept.  23,  1908 — Ragess,  Chgo. ,  87  . 

Dec.  21 — 53  bundles  . 


Total 


CLOTHING. 


Nov.  8,  1907  . . . . .  I  $ 

From  June  18,  1908,  to  Dec.  23,  1908 . . . 1 ...  1 ....  | 


Total 


TRESPASSING. 


84.35 

6.30 


90.65 


$165.25 

275.62 

4.00 

155.68 

82.11 

138.80 

283.23 


I  $1,104.69 


Nov.  20,  1907 — None  given  . j  $49.75'  | 

Oct.  20,  1908 — Received  from  E.  Lewis . .........I  2.00  I 


Total  . . . . . |  I  51.75 


SUNDRIES  FROM  APRIL  24,  1908,  TO  DEC.  31,  1908. 


! 

Sundries  sold  to  inmates  . 1 

Nov.  8,  1907 — John  Rigg,  old  lumber  . | 

Nov.  8,  1907 — None  given,  scrap  iron  . 

J 

1 

$10.00 

196.17 

354.47 

1,010.70 

3.54 

200.00 

50.00 

272.90 

1 

1  ' 

I  1,824.88 

1 

Nov.  8,  1907 — None  given,  cement  and  cement  blocks . | 

Nov.  8,  1907 — None  given,  board  of  men  . | 

Nov.  8,  1907— None  given,  R.  R.  claim  . . 

Nov.  8,  1907 — Agricultural  College,  experiments  . 

Nov.  8,  1907 — J.  G.  Linden,  Mason  City,  la.,  for  2  steers 
unaccounted  for  at  time  return  of  herd . 

Total  .. . 

' 

I 

RAILROAD  CLAIMS. 

None  given, — 1  3%-year-old-cow  killed  by  N.  P.  train . 

April  20,  1908— Claim  2329  . 

May  23,  1908 — -Claim  none  given,  tobacco  shortage  . 

July  9,  1908 — Claim  none  given,  submitted  June  17 . 

Total . 

Total  . . 

1 

I  $30.00 

1.86 
1.43 
30.51 

| 

1 

IV:. 

i 

1 

1  63.80 

| 

1 

1 

|  $7,860.10 

82 


EXAMINATION  OF  STATE  PENITENTIARY 


SCHEDULE  6. 

APPROPRIATIONS  FOR  PERIODS  FROM  MARCH  1,  1897,  TO  DE¬ 
CEMBER  31,  1908. 


APPROPRIATIONS  FR  -  M  MARCH  1,  1897,  TO  MARCH  1,  1899. 


Salaries . 

Warden . 

Deputy  Warden  . 

Bookkeeper  . 

Matron . 

Chaplain  . 

Guards  and  Employes  . 

Maintenance . 

Heat  and  light . 

Repairs  and  improvements  . . 

Incidentals . 

Physicians  and  medicines  . 

Transportation  of  discharged  inmates 

Clothing  .  .  .  . . '. . 

Bedding . 

Books  and  stationery . 

Water  supply . 

Yard  wall . 

Warden’s  residence . 

Furnishing  cells . 

Total  . . . 


$2,700.00 

1,800.00 

600.00 


10,000.00 


$15,100.00 


16,000.00 
|  4,000.00 

1,000.00 
600.00 
1,200.00  j 

2,500.00 
1,000.00 
400.00 
250.00 
1,500.00 
1,500.00 
3,000.00 
300.00  | 


$48,350.00 


FROM  MARCH  1,  1899,  TO  MARCH  1,  1901. 


Salaries  .  . . 

Warden . 

Deputy  Warden . 

Bookkeeper . 

Matron . 

Chaplain . 

Guards  and  Employes . 

Maintenance . 

Heat  and  light . 

Repairs  and  improvements . 

Incidentals . .  . 

Physicians  and  medicines . 

Transportation  of  discharged  inmates 

Clothing . . . 

Bedding . 

Books  . . 

Water  supply . . . 

Yard  wall . 

Additional  land . 


$3,200.00 
1,800.00  | 
800.00  ! 
800.00  T 

300.00  i 
13,000.00  f 


I 

$19,900.00 


23,400.00 
5,000.00 
1,000.00 
1,000.00 
1,500.00 
3,500.00 
3,000.00  | 
500.00  j 
500.00  | 
1,500.00 
2,700.00 
900.00  " 


I  $64,400.00 

J [ 


Total 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


83 


FROM  MARCH  1,  1901,  TO  MARCH  1,  1903. 


Salaries  . 

Warden . 

Deputy  Warden . 

Bookkeeeper  . 

Matron . 

Chaplain . 

Guards  and  employes . . 

Maintenance . 

Heat  and  light . 

Repairs  and  improvements . 

Incidentals  .  . . 

Physicians  and  medicine  . 

Transportation  of  discharged  inmates 

Clothing . 

Bedding . 

Books  and  stationery . . 

Water  supply . 

Yard  wall . 

Sewer  extensions . 


I 

$24,100.00 


$3,600.00 

2j.000.00 
1.200.00 
^800.00 
500.00 
16,000.00  | 


28,000.00  I 
8,000.00  I 
1,500.00  | 
1,000.00  | 
2,000.00 
3,500.00 
3,500.00 
500.00  | 
500.00  | 
3,000.00 
8,000.00 
3,000.00 


Total 


$86,600.00 
I  ' 


FROM  MARCH  1,  1903,  TO  MARCH  1,  1905. 


Salaries . 

Warden . 

Deputy  Warden . . . 

Bookkeeper  . 

Matron . 

Chaplain . 

Guards  and  Employes . 

Maintenance . 

Heat  and  light . 

Repairs  and  improvements . 

Incidentals . . 

Physician  and  medicine . 

Transportation  of  discharged  inmates 

Clothing . 

Bedding . .  . .  . 

Books  and  stationery . 

Water  supply . 

Yard  wall . 


I 

. |  $26 , 100 . 00 

$4,000.00 
2,000.00 
1,200.. 00 
400.00 
500.00  T 

18,000.00  j 

. I  12,400.00 

.  3,000.00 

.  500.00 

.  1,000.00 

.  2,000.00 

.  2,000.00 

.  3,500.00 

.  500.00 

.  500.00 

.  5,000.00 

.  4,000.00 


I 


Total 


I  $60,500.00 

1 _ 


FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 


Salaries . 

Warden . 

Deputy  Warden . 

Bookkeper  . 

Matron . 

Chaplain . 

Guards  and  Employes . 

Maintenance  .  .  . . .  .  . 

Heat  and  light  . 

Repairs  and  improvements . 

Incidental . 

Physician  and  medicine . 

Transportation  of  discharged  inmates 

Clothing . 

Bedding . 

Books  and  stationery . 

Water  supply . 

Female  ward  . 

Hospital . .  . . 


$4,000.00 

2^400.00 

1,500.00 

1,000.00 

500.00 

20,000.00 


$29,400.00  | 


26,000.00 
7,000.00 
2,000.00 
I  1,000.00 
|  2,400.00 

|  4,000.00 

I  4,000.00 
I  700.00 

|  500.00 

1  5,000.00 

I  8,000.00 
12,000.00 


102,000.00 


Total 


84 


EXAMINATION  OF  STATE  PENITENTIARY 


FROM  MARCH  1,  1907,  TO  DEC.  31,  1908. 


Salaries . 

Warden  . 

Deputy  Warden . 

Bookkeper  . 

Matron . 

Chaplain . 

Guards  and  Employes . 

Maintenance . 

Heat  and  light  . 

Repairs  and  improvements . 

Incidentals . 

Physician  and  medicine  . 

Transportation  of  discharged  inmates 

Clothing  . 

Bedding . 

Books  and  stationery . 

Water  supply . 

Additional  land . 

New  cell  house  . 

Office  and  officers’  quarters  . 

Total  . 


$4,000.00 

2,400.00 

1,800.00 

800.00 

500.00 

24,000.00 


$33,500.00 


I 


30,000.00  | 
5,000.00 

2,000.00  I 
1,000.00  | 
2,800.00  I 
5,000.00  I 
5,000.00  I 

1,000.00  I 

500.00  | 
3,000.00  | 
10,000.00  , 
80,000.00 
2,500.00 


181,300.00 

$543,150.00 


Total 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


85 


SCHEDULE  7. 

EMERGENCY  APPROPRIATIONS. 


APPROPRIATION  FROM  MARCH  1,  1897,  TO  MARCH  1,  1899. 


Guards  and  Employes . 

$2,500.00 

4,000.00 

500.00 

Maintenance . 

Heat  and  light  . 

Transportation  of  discharged  inmates . 

800.00 

Clothing  . 

800.00  | 

- 

Total . , . 

1 

| 

|  $8,600.00 

I 

FROM  MARCH  1,  1899,  TO  MARCH  1,  1901. 


Guards  and  employes . 

Maintenance . . . : 

Heat  and  light . 

Physician  and  medicine . I 

Transportation  of  discharged  inmates . 

Total . 

1 

|  $100.00 

1  1,000.00 
650.00 
250.00 
|  500.00 

1 

[ 

2,500.00 

1 

FROM  MARCH  1,  1901,  TO  MARCH  1,  1903. 

None. 

FROM  MARCH  1,  1903,  TO  MARCH  1,  1905. 

Maintenance . | 

Repairs  and  improvements . | 

Transportation  of  discharged  inmates . 

Total . | 

1 

$10,000.00 
|  4,000.00 

1,000.00 

I  1,000.00  ■ 

$16,000.00 

FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 

None. 

FROM  MARCH  1,  1907,  TO  DEC.  3i,  1908. 

None. 

1 

Total  . 

$27,100.00 

86 


EXAMINATION  OF  STATE  PENITENTIARY 


SCHEDULE  8. 

APPROPRIATIONS  UNEXPENDED. 

This  is  item  of  $233.77,  which  was  found  in  water  supply  account  unexpended 
at  time  the  new  appropriation  was  authorized  in  1897  for  term  March 
1,  1897,  to  March  1,  1899 .  $233.77 


SCHEDULE  9. 

ITEMS  FOUND  IN  STATE  AUDITOR’S  BOOK. 


NO’  ENTRY  MADE  ON  STATE  PENITENTIARY  BOOKS. 

See  letter  attached  .  $1,200.00 

STATE  OF  NORTH  DAKOTA. 

AUDITOR’S  OFFICE. 

D.  K.  BRIGHTBILL, 

State  Auditor. 

CARL  O.  JORGENSON, 

Deputy. 

March  26,  1909. 

Cooper,  Temple  &  Co.,  Bismarck,  N.  D. 

Dear  Sir:  This  in  reply  to  yours  asking  for  information  as  to  a  credit  of  $1200 
passed  to  water  supply  account  of  the  penitentiary,  covering  the  period  from  March  1, 
1897,  to  March  1,  1899. 

I  find  credited  to  water  supply  $1200,  under  heading  of  “COLLECTIONS,”  but  am 
unable  to  locate  any  information  which  will  give  any  detail  as  to  this  credit  which  is 
posted  as  coming  from  collections. 

I  can  offer  no  other  information  than  that  the  entry  must  have  been  either  an 
arbitrary  one  or  made  through  error.  Yours  truly, 

Dt  K.  BRIGHTBILL, 

State  Auditor. 

By  CARL  O.  JORGENSON, 

Deputy. 


SCHEDULE  10. 

APPROPRIATION  TO  EMERGENCY  FUND. 

FROM  MARCH  1,  1897,  TO  DEC.  31,  1908. 

NOTE:  This  appropriation  was  made  in  this  manner  for  the  purpose  of 

taking  care  of  the  numerous  transfers  from  one  account  to  another. 

From  March  1,  1905,  to  March  1,  1907 .  $31,000.00 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


87 


SCHEDULE  11. 

EXPENDITURES  FROM  MARCH  1,  1897,  TO  DECEMBER  31,  1908. 


FROM  MARCH  1,  1897,  TO  MARCH  1,  1899. 


Salaries : 

Warden  . . 

Deputy  Warden . 

$2,700.00 

1,800.00 

Bookkeper . . . . . - 

Matron . 

600.00 

Chaplain  . . . 

Guards  and  Employes . . . 

12,268.00 

Total  . 

I 

$17,368.00 

FROM  MARCH  1,  1899,  TO  MARCH  1,  1901. 


Salaries : 

Warden . 

$3,200.00 

1,800.00 

800.00 

800.00 

300.00 

13,329.81 

20,229.81 

Deputy  Warden . 

Bookkeeper  . 

Matron . 

Chaplain . 

Guards  and  employes  . 

Total  . 

FROM  MARCH  1,  1901,  TO  MARCH  1,  1903. 

Salaries : 

Warden . 

1  $3,600.00 
1,822.68 
1,200.00 
800.00 
|  255.00 

|  15,547.05 

1 

1 

1 

1  23,224.73 

1 

Deputy  Warden . 

Bookkeeper  . 

Matron . 

Chaplain . 

Guards  and  Employes . 

i 

Total . . . 

1 

1 

L 

FROM  MARCH  1,'  1903,  TO  MARCH  1,  1905. 


Salaries: 

Warden . 

1 

1 

$3,999.93  | 
2,000.00  | 
1,200.00 

Deputy  Warden . 

Bookkeeper  . 

Matron . 

800.00  1 

Chaplain . 

440.00  | 

Guards  and  Employes . 

18,453.76  | 
r  [ 

Total . 

1  1 

| 

26,893.69 

1 

FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 


1 

Salaries: 

Warden . 

[ 

$4,000.07 

2,400.00 

1,548.99 

1,000.00 

480.00 

I 

1 

| 

Deputy  Warden . 

Bookkeeper  . 

Matron . 

Chaplain . 

Guards  and  Employes . 

22,506.49 

Total  . 

31,935.55 

88 


EXAMINATION  OF  STATE  PENITENTIARY 


FROM  MARCH  1,  1907,  TO  DEC.  31, 

1908. 

1 

Salaries : 

Wa  rden . . . . 

1  1 

$3,666.65 

2,200.00 

Deputy  Warden . 

Rookkeeper  . . 

1,749.99 

Matron . . .  . . 

466.65 

Chaplain  . . .  . 

Guards  and  Employes . . . 

444.00 

19,632.90 

Total  .  ...... . . . 

28,160.19 

Total  . . . 

$147,811.97 

/ 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


89 


SCHEDULE  12. 

EXPENDITURES  FOR  PROVISIONS  AND  SUPPLIES  FROM 
MARCH  1,  1897  TO  DECEMBER  31,  1908. 


EXPENDED  FROM  MARCH  1 ,  1897  TO  MARCH  1 ,  1908. 


March,  1897  .  $ 

April,  1897  . 

May,  1897  . 

June,  1897  . . 

July,  1897  . . . 

August,  1897  . . . . . 

September,  1897  . . . . . 

October,  1897  . . . 

November,  1897  . 

December,  1897  . . . 

January  L  1898  . . . 

February,  1898  . 

March,  1898  . . 

April,  1898  .  | 

May,  1898  .  | 

June,  1898  . 

July,  1898  . . 

August,  1898  .  .  .  * . . . . 

September,  1898  . 7 . . . 

October,  1898  . . 

November ,  1898  . . . . 

December,  1898  . . . . 

January,  1899  . . . 

February,  1899  . . . . 


667.69 

837.24 

951.02 

707.48 

842.86 

844.62 
801.16 
775.06 
822.02 
948.07 
570.02 
963.17 
627.94 
668.29 

718.63 
874.59 
790.55 
756.46 
743.90 
793.20 
755.75 
667.98 
941.45 
684.22 


Total 


$  18,753.37 


EXPENDED  FROM  MARCH  1 1 , '  1899,  TO  MARCH  1,  1901. 


March,  1899  .... 

April,  1899  .... 

May,  1899  . 

June ,  1899 

July,  1899  . 

August,  1899  ... 

September,  1899 
October,  1899  .  . 

November,  1.899 
December,  T899 
January,  1900  . 

February,  1900 
March,  1900  ... 
April,  1900 
May ,  1900  ..... 
June,  1900 

July,  1900  . 

August,  1900  .. 

September,  1900 
October.  1900  .. 

November,  1900 
December,  1900 
January,  1901  .  . 
February,  1901 


$  889.03 

854.28 
1,078.08 
801.45 
1,719.24 
1,290.78 
1,340.56 
838.92 
965.59 
857.27 
790.30 
815.86 
757.33 
711.25 

752.82 
856.96 
950.14 

1,022.72 

863.69 

827.64 

923.00 

766.63 

708.71 

968.83 


22,351.08 


Total 


90 


EXAMINATION  OF  STATE  PENITENTIARY 


EXPENDED  FROM  MARCH  1,  1901,  TO  MARCH  1,  1903. 


March,  1901  .  .  . 
April,  1901  .... 

May,  1901  . 

June,  1901  . 

July,  1901  . 

August,  1901  .  . 

September,  1901 
October,  1901 
November,  1901 
December,  1901 
January^  1902  .  . 
February,  1902  . 
March,  1902  ... 
April,  1902  ... 

May,  1902  . 

June,  1902 

July,  1902  . 

August,  1902  .  . 

September,  1902 
October,  1902  .  . 
November,  1902 
December,  1902 
January,  1903  .  . 
February,  1903 

Total  .... 


$  1,071.50 

1,603.54 
1,501.74 
1,078.47 
1,208.27 
1,184.56 
979.27 
901.42 
1,086.38 
1,162.14 
1,154.00 
978.03 
916.47 
894.10 
860.77 
674.02 
997.18 
834.86  I 
905.67  1 
991.14 
993.98 
1,138.53 
790.65 
781.20 


24,687.89 


EXPENDED  FROM  MARCH  1,  1903,  TO  MARCH  1,  1905. 


March,  1903  .... 

April,  1903  . 

May,  1903  . 

June,  1903  . 

July,  1903  . 

August,  1903  .  . . 

September^  1903 
October,  1903  ... 

November,  1903  . 
December,  1903  . 
January,  1904  . . . 
February,  1904  . 

March,  1904  .... 

April,  1904  . 

May,  1904  . 

Junet  1904  . 

Julyj  1904  . 

August,  1904  ... 

September,  1904 
October,  1904  ..1 
November,  1904  . 
December,  1904  . 
January,  1905  ... 
February,  1905  . 


795.84 
735.07  ' 

1,218.44 
1,426.92 
1,332.63 
818.86  | 
797.21 
662.27 
732.79 
1,056.93 

619.14 
794.04 

802.85 

752.75 
1,311.17 

651.90 

773.76 
895.55 

1,034.75 

1,376.58 

639.91 

916.15 

693.82 

698.82 


Total 


$  21,538.15 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


91 


EXPENDED  FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 


March,  1905  . 

April,  1905  . 

May,  1905  . 

June,  1905  . 

July,  1905  . 

August,  1905  .  - . 

September,  1905  . 

October,  1905  . 

November,  1905  . 

December,  1905  . .- . 

January,  1906  . 

February,  1906  . 

March,  1906  . . . 

April,  1906  . 

May,  1906  . 

June,  1906  . 

July,  1906  . 

August,  1906  . 

September  and  October,  -1906  . 

November,  1906  . 

December,  1906  . . 

January,  1907  . 

February,  1907  . 

Total  . 


$  1,012.44 

899.02 
1,419.01 
1,098.79 
1,232.94 
1,310.13 

1.864.20 
1,568.67 
1,237.31 

1.129.21 
978.27 

1,019.79 
836.56 
936.88 
1,446.70  I 
920.01  “ 
1,124.06  | 
1,309.23  | 
1,754.96 
1,255.17  1 
1,022.13  T 
636.12  ( 
864.92  | 


j  $  26,876.52 


EXPENDED  FROM  MARCH  1,  1907,  TO  DECEMBER  31,  1908. 


March,  1907  ... 
April,  1907 
May,  1907  .... 
June,  1907  .... 

July,  1907  . 

August,  1907  .  . 

September,  1907 
October,  1907  . 

November,  1907 
December,  1907 
tanuary,  1908  . . 
February,  1908  . 
March,  1908  ... 

April,  1908  _ 

May,  1908  _ 

Tune,  1908  .  .  .  . 

July,  1908  . 

August,  1908  .  . 

September,  1908 
October,  1908  . 

November,  1908 
December,  1908 

Total  .... 


821.11  I 

1,508.36  j 
1,096.34  I 
1,230.92  I 
1,192.27  j 
1,213.53 
1,460.73 
3,109.10 
2,368.96 
1,040.01 
990.70 
1,311.63 
1,179.83 
2,722.81 
1,654.07 
2,099.84 
2,265.49 
1,604.56 
1,801.16 
2,011.78 
1,008.61 
1,252.18 


$  34,943.99 


Total 


$149,151.00 


V 


92 


EXAMINATION  OF  STATE  PENITENTIARY 


SCHEDULE  13. 

EXPENDITURES  FOR  HEAT  AND  LIGHT  FROM  MARCH  1,  1897, 
TO  DECEMBER  31,  1908. 


EXPENDED  FROM  MARCH  1,  1897  TO  MARCH  1,  1899. 


March,  1897  .. 

April,  1897  _ 

May,  1897  .... 

June,  1897 

July,  1897  . 

August,  1897  .  . 

September,  1897 
'October,  1897  . 

November,  1897 
December,  1897 
January,  1898  . 

February,  1898 
March,  1898  ... 
April,  1898  .... 

May,  1898  . 

June,  1898  .... 

July,  1898  . 

August,  1898  .. 

September,  1898 
October,  1898 
November,  1898 
December,  1898 
January,  1899  . 

February,  1899 

Total  .... 


252. 

00 

52. 

,61 

97. 

.35 

19. 

.67 

29. 

.70 

66. 

.97 

71. 

.51 

132. 

.91 

403, 

.13 

312. 

.19 

562, 

.65 

290. 

.86 

240. 

.30 

193. 

.81 

61. 

.39 

75. 

.90 

43. 

.35 

44, 

.03 

94 

.20 

127, 

.02 

249. 

.64 

381, 

.31 

379, 

.31 

285. 

.24 

4,467.83 


EXPENDED  FROM  MARCH  1,  1899,  TO  MARCH  1,  1901. 


March,  1899  ... 
April,  1899  .... 

May,  1899  . 

Tune,  1899  .  .  .  . 

July,  1899  . 

August,  1899  .  . 

September,  1899 
•October,  1899  .  . 

November,  1899 
December ,  1899 

January,  1900  . 

February,  1900 
March,  1900  ... 

April,  1900  - 

May,  1900  . 

Tune,  1900  .  .  .  . 

July,  1900  . 

August,  1900 
September,  1900 
October,  1900  . 

November,  1900 
December,  1900 
January,  1901  .  . 
February,  1901 

Total  .... 


|  $  141.66  I 

|  580.40  | 

I  123.00  | 

|  73.80  | 

24.27  j 

60.12  j 

9.18  T 
172.12  | 
218.23  I 
356.97  T 
655.94  I 
593.22  | 
410.66  I 
257.10  | 
382.51  | 
72.90  I 
59.70  I 
108.18  | 

I  188.38  I 

319.93  I 
316.06  I 


555.03  j 

I  $  5,379.36 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


93 


EXPENDED  FROM  MARCH  1,  1901,  TO  MARCH  1,  1903. 


March,  1901  ... 
April  j  1901 

May,  1901  . 

June,  1901  . 

July,  1901  . 

August,  1901  .. 

September,  1901 
October,  1901 
November,  1901 
December,  1901 
January,  1902  . . 
February,  1902  . 
March,  1902  ... 
April,  1902  ... 

May,  1902  . 

June,  1902  _ 

July,  1902  . 

August,  1902  .. 

September,  1902 
October,  1902  .  . 
November,  1902 
December,  1902 
January,  1903  . . 
February,  1903 


76.95  I 

281.08  I 

233.57  ! 
273.04 
282.56 
365.06 
162.11 

420.82  ' 
381.14 

559.69 
1,002.17 

32.36 
10.57  | 
97.11  | 
24.62  | 

14.27 

11.27 
223.39  1 
194.53 

314.69 
511.75 
513.52 

617.83 

466.83 


Total 


7,070.93 


EXPENDED  FROM  MARCH  1,  1903,  TO  MARCH  1,  1905. 


Marche  1903  . . . 

April,  1903  - 

May,  1903  . 

June,  1903  . . .  . 

July,  1903  . 

August,  1903  . . 

September,  1903 
October,  1903  . 
November,  1903 
December,  1903 
January,  1904  . 
February,  1904 
March,  1904  ... 
April;  1904  .  .  .  . 

May,  1904  . 

June,  1904  ..... 

July,  1904  . 

August,  1904  .  . 

September,  1904 
October,  1904  .  . 
November,  1904 
December,  1904 
January,  1905  . 
February,  1905 


$  516.00 

464.33 
9.07 
50.00 


616, 

.82 

359 

.95 

288, 

.39 

30, 

.04 

10, 

.45 

28, 

.14  ‘ 

11, 

.60 

1, 

.02 

459. 

.53' 

251, 

.66 

185, 

.14 

197, 

.22 

249, 

.62 

437, 

.84 

21. 

,32 

1,335. 

.69 

2, 

.25 

296, 

.33 

I 


$ 


5,822.41 


Total 


94 


EXAMINATION  OF  STATE  PENITENTIARY 


EXPENDED  FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 


March,  1905  . 

April,  1905  . 

May,  1905  . 

June,  1905  . 

July,  1905  . 

August,  1905  . 

September,  1905  . 

October,  1905  . 

November,  1905  . 

December,  1905  . 

January,  1906  . 

February,  1906  . 

March,  1906  . 

April,  1906  . 

May,  1906  . 

June,  1906  . 

July,  1906  . 

August,  1906  . . 

September  and  October 

November,  1906  . 

December,  1906  . 

January,  1907  . 

February,  1907  ....... 

Total  . 


$  1,092.84 

359.87 
383.27 
670.03 
409.57 
23.35 
2.02 
3.70 


168.06 

36.20 

11.61 

31.75 

55.14 


8.11 


1906 


15.33 

58.67 

35.14 

34.42 

155.11 

1,084.58 


$ 


4,638.77 


EXPENDED  FROM  MARCH  1,  1907,  TO  DECEMBER  31,  1908. 


March,  1907  ... 

April,  1907  . 

May,  1907  .... 

June,  1907  - 

July,  1907  . 

August,  1907  .. 

September,  1907 
October,  1907  . 

November,  1907 
December,  1907 
January,  1908  .  . 
February,  1908  . 
March,  1908  ... 
April,  1908  .... 

May,  1908  _ 

June,  1998  .... 

July,  1908  . 

August,  1908  .  . 

September,  1908 
October,  1908  . 
November,  1908 
December,  1908 


$  1,444.94 

550.95 


14.27 

196.45 

77.41 

.25 

26.74 

1,085.36 

1,203.65 

9.04 

1,230.11 

51.71 

78.02 

58.20 

11.66 

28.32 


65.87 


$  6,132.95 


$  33,812.25 


Total 

Total 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


95 


SCHEDULE  14. 

EXPENDITURES  FOR  IMPROVEMENTS  AND  REPAIRS  FROM 
MARCH  1,  1897,  TO  DECEMBER  31,  1908. 


EXPENDED  FROM  MARCH  1,  1897  TO  MARCH  1,  1899. 


March,  1897  .  . 

April,  1897  _ 

May,  1897  .... 

June,  1897  _ 

July,  1897  . 

August,  1897  .. 

September,  1897 
October,  1897  . 

November,  1897 
December,  1897 
January,  1898  . 

February,  1898 
March,  1898  ... 
April,  1898  .... 

May,  1898  . 

June,  1898  _ 

July,  1898  . 

August,  1898  .. 

September,  1898 
October,  1898  . 

November,  1898 
December,  1898 
January,  1899  . 

February,  1899 


$  29.60 

65.15 
79.76 
322.70 
196.66 
32.25 
299.07 
879.77 
703.83 
438.55 
206.25 
270.61 
238.35 
96.13 


144.25 

214.64 

132.09 

397.66 

266.03 

175.08 

157.12 

55.82 

30.38 


Total 


$ 


5 


,431.75 


EXPENDED  FROM  MARCH  1,  1899,  TO  MARCH  1,  1901. 


March,  1899  .  $ 

April,  1899  . 

May,  1899  . 

June,  1899  . 

July,  1899  . . . 

August,  1899  . . 

September,  1899  . 

October,  1899  . 

November,  1899  . : .  .... 

December,  1899  . 

January,  1900  . 

February,  1900  . . . 

March,  1900  .  1 

April,  1900  . 

May,  1900  ...» . 

Tune,  1900  . 

July,  1900  . ' . 

August,  1900  . 

September,  1900  . 

October,  1900  . 

November,  1900  . 

December,  1900  . : . 

January,  1901  . .  . . 

February,  1901  . 


61.53 

113.52 

657.79 

131.31 

123.89 

6.97 

124.49 

32.26 


244.43 
291 . 40 
684.17 
,268.24 
806.29  “ 
745.89  ‘ 
188.01 
201.88  ‘ 
127.25 
161.71 
123.57 
101.24 
162.56  I 
22.30  | 
12.98  | 


Total 


$ 


6,393.68 


96 


EXAMINATION  OF  STATE  PENITENTIARY 


EXPENDED  FROM  MARCH  1,  1901,  TO  MARCH  1,  1903. 


I 


March,  1901  ... 

April,  1901  _ 

May,  1901  . 

June,  1901  . 

Julv.  1901  . 

August,  1901  .  . 

September,  1901 
October,  1901 
November,  1901 
December,  1901 
January,  1902  . . 
February,  1902  . 
March,  1902  ... 
April,  1902 

May,  1902  . 

June,  1902 

July,  1902  . 

August,  1902  .. 

September^  1902 
October,  1902  .. 
November,  1902 
December,  1902 
January,  1903  .. 
February,  1903 

Total 


46.04 

509.71 
369.19 

210.40 
129.32 

52.10 
212.69 
621.98 
249.67 
170 . 58 
199.81 

87.95 

207.57 

498.04 

141.72 
226.47 

86.38 

79.88 

100.40 

52.11 
90.86 

174.65 

281.02 

90.24 


$ 


4,888.78 


EXPENDED  FROM  MARCH  1,  1903,  TO  MARCH  1,  1905. 


March,  1903  . - .........  $ 

April,  1903  . . .  ... 

May,  1903  . ‘  ' 

June ,  1903  . . . .......  A  A .... . 

July,  1903  . . . . 

August,  1903  . . . 

September,  1903  . . . . . . . 

October,  1903  . . . 

November,  1903  . . . . . 

December,  1903  . . . 

January,  19Q4  . . . .  —  — 

February,  1904  . . 

March,  1904  . . . .  . 

April,  1904  . . . 

May,  1904  . . .  ' 

J une ,  1904  . . ; 

J uly ,  1904  .  . . 

August,  1904  . . . . 

September ,  1904  . . . . 

October ,  1904  . v. '.  .  . 

November,  1904  . . . . .  .  v. ’. 

December ,  1904  . . . 

January ,  1905.  . . . . . 

February,  1905  . . . . . 


Total 


' 105.93 


51.65 
608.35  ' 
72.94 
62.79 
191.02' 
58.62 
120.66 
235.57 

-  108.31 
107.71 

■  -  •  28.88 
72 . 28- 
548  .-67  ■ 
136.59 

■  ■  73.15 

•  883.64 

1,014.13 

•  152.73 

■  ’  272.23  | 

•  •  107.08  j  _ 

-  110.36  | 

68.77  I 


5,187.05 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


97 


EXPENDED  FROM  MARCH  1,  1905,  TO  MARCH  1.  1907. 


March,  1905  . 

April,  1905  . 

May,  1905  . 

June,  1905  . 

July,  1905  . 

August,  1905  . 

September,  1905  . 

October,  1905  . 

November,  1905  . 

December,  1905  . 

January,  1906  . 

February,  1906  . 

March,  1906  . 

April,  1906  . 

May,  1906  . 

June,  1906  . 

July;  1906  . 

August,  1906  . 

September  and  October,  1906 

November,  1906  . . 

December,  1906  . . 

January,  1907  . . 

February,  1907  . 

Total  . 


$  261.10 
246.66 
25.56 

195.28 

130.52 

129.53 
19.78 

144.29 
47.67 


40.88 

3.19 

4.75 

55.45 

.80 

6.05 

248.42 

106.34 

38.85 

80.78 

2.05 

56.07 

233.32 


EXPENDED  FROM  MARCH  1,  1907,  TO  DECEMBER  31,  1908. 


March,  1907  .  $ 

April,  1907  . . . . . . . . 

May,  1907  . 

June,  1907  . . . 

July,  1907  . 

August,  1907  . 

September,  1907  . 

October,  1907  . 

November,  1907  . .  .. . 

December,  1907  . 

January,  1908  . 

February,  1908  . 

March,  1908  .*. . 

April,  1908  . 

May,  1908  . 

June,  1908  . ' . 

July,  1908  . 

August,  1908  . . 

September,  1908  . 

October,  1908  . . . . 

November,  1908  . . 

December,  1908  . 


353, 

.62 

215, 

.39 

69, 

.  95 

170, 

.27 

248. 

.17 

170. 

.15  " 

470. 

.84 

43. 

,71 

81. 

.77 

33. 

.45 

73. 

.73 

38. 

.53 

282. 

.89 

102. 

.15  ~ 

371 

.78  ; 

3. 

.65 

111. 

,16 

150. 

.66 

94. 

.09 

28. 

,53 

19. 

.15 

Total 


3,133.64 


Total 


27,112.25 


98 


EXAMINATION  OF  STATE  PENITENTIARY 


SCHEDULE  15. 

EXPENDITURES  FOR  HOSPITAL  AND  MEDICINE  FROM  MARCH 
1,  1897,  TO  DECEMBER  31,  1908. 

EXPENDED  FROM  MARCH  1,  1897  TO  MARCH  1,  1899. 


March,  1897  .. 

April,  1897  .... 

May,  1897  _ 

June,  1897 

July,  1897  . 

August,  1897  .. 

September,  1897 
October,  1897 
November,  1897 
December,  1897 
January,  1898  . 

February,  1898 
March,  1898  ... 
April,  1898  .... 

May,  1898  . 

June,  1898  .... 

July,  1898  . 

August,  1898  .. 

September,  1898 
October,  1898 
November,  1898 
December,  1898 
January,  1899  . 

February,  1899 

Total  .... 


$  50.00 

11.54 
15.50 
100.00 
27.80 


36.25 

102.55 

6.95 

109.00 

3.50 

110.30 

108.25 

36.40 

14.50 

8.30 

13.10 

13.05 

179.65 

5.20 

8.55 

165.70 

16.00 

3.25 


$  1,145.34 


EXPENDED  FROM  MARCH  1,  1899,  TO  MARCH  1,  1901. 


March,  1899  ... 
April,  1899  .... 

May,  1899  . 

Tune,  1899  .... 

July,  1899  . 

August,  1899  .. 

September,  1899 
October,  1899  . 

November,  1899 
December,  1899 
January,  1900  . 

February,  1900 
March,  1900  ... 
April,  1900  .... 

May,  1900  . 

Tune,  1900  .... 

July,  1900  . 

August.  1900  .  . 

September,  1900 
October,  1900  . 

November,  1900 
December,  1900 
January,  1901  .  . 
February,  1901 


$  167.06 

3.00 


7, 

.15 

220, 

•  90 

11, 

,75 

157, 

.75 

31 

.87 

5, 

.25 

164 

.85 

36 

.00 

12, 

.10 

16, 

.25 

200, 

.00 

24 

.15 

88,. 

.15 

150, 

.00 

22, 

.35 

188, 

.00 

20, 

.85 

319 

.65 

Total 


$  ,1,846.18 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


99 


EXPENDED  FROM -MARCH  1,  1901,  TO  MARCH  1,  1903. 


March,  1901  .  $ 

April,  1901  . 

May,  1901  . 

June,  1901  . 

July,  1901  . 

August,  1901  . . . 

September,  1901  . 

October,  1901  . 

November,  1901  . 

December,  1901  . 

January,  1902  .  I 

February,  1902  .  I 

March,  1902  . 

April,  1902  . 

May,  1902  . .  ✓.  r . . . 

June,  1902  . 

July,  1902  . 

August,  1902  . t . . . 

September,  1902  . 

October,  1902  . 1 . 

November,  1992  . 

December,  1902  . 

January,  1903  . . 

February,  1903  . . . . I  . 


71.15  [ 
78.10 
67.65 
60.00 
85.60 
77.00 
106.45 
60.00 
60.00 
60.00 
72.75 
111.95  j 
60.00  | 
60.00 
68.57  I 
60.00  | 
139.90  | 
76.80  | 
65.50 
76.55 
75.20 
72.35 
71.90 
70.70 


Total 


$  1 


,808.12 


EXPENDED  FROM  MARCH  1,  1903,  TO  MARCH  1,  1905. 


March,  1903  ... 

April,  1903  - 

May,  1903  . 

June,  1903  .... 

July,  1903  . 

August,  1903  .  . 

September,  1903 
October,  1903  . 
November,  1903 
December,  1903 
January,  1904  . 
February,  1904 
March,  1904  ... 
April,  1904  .... 

May, ,  1904  . 

June,  1904  . 

July,  1904  . 

August,  1904  .  . 

September,  1904 
October,  1904  .. 
November,  1904 
December,  1904 
January,  1905  . 
February,  1905 


|  $  69.45 

78.55 
102.20 

'  74.85 

71.55 

78.85 
164.80 

78.00  | 

67.25 

77.10 

64.25 
60.00 

67.85 

72.55 

87.25 

73.85 
77.60  1 
75.95 

75.10 
81.30  | 

180.00 

86.75 

86.85 
89.45 


Total 


2,041.35 


100 


EXAMINATION  OF  STATE  PENITENTIARY 


EXPENDED  FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 


March,  1905  . . . 

April,  1905  . 

May.,  1905  . 

June,  1905  . 

July,  1905  . . 

August,  1905  . 

September,  1905  . . 

October,  1905  . 

November,  1905  . 

December,  1905  . 

January,  1906  . 

February,  1906  . 

March,  1906  . . 

April,  1906  . : 

May,  1906  . 

June,  1906  . 

July,  1906  . . . 

August,  1906  . 

September  and  October,  1906 

November,  1906  . . 

December,  1906  . 

January,  1907  . 

February,  1907  . 


$  99.25 

101.55 
129.72 
195.85 

87.00 

137.55 
90.05 

173.40 
86.85 

132.41 
81.30 
81.40 
91.60 

110.33 
149.58 
91.20 
91.95 
121.28 
235.90 
112.40 
98.80 
75.00 
75 . 00 


Total 


2,649.37 


EXPENDED  FROM  MARCH  1,  1907,  TO  DECEMBER  31,  1908. 


March,  1907  ... 

April,  1907  . 

May,  1907  .... 

June,  1907  .... 

July,  1907  . 

August,  1907  .. 

September,  1907 
October,  1907  . 

November,  1907 
December,  1907 
January,  1908  .  . 
February,  1908  . 
March,  1908  ... 

April,  1908  _ 

May,  1908 
Tune,  1908  .... 

July,  1908  . 

August,  1908  .. 

September,  1908 
October,  1908  . 

November.  1908 
December,  1908 

Total 


$  93.45 

200.35 
135.20 
96.60 
161.74 
127.29 

183.73 
92.50 

78.70 
194.19 

87.15 

90.70 
83.76 
94.75 

142.77 

174.73 
95.33 
76.55 
87.18 
86.90 
96.95 
87.40 


$  2,567.92 


Total 


12,058.28 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


101 


SCHEDULE  16. 

EXPENDITURES  FOR  TRANSPORTATION  OF  DISCHARGED 
INMATES  FROM  MARCH  1, 1897,  TO  DECEMCER  31,  1908. 


EXPENDED  FROM  MARCH  1,  1897  TO  MARCH  1,  1899. 


March,  1897  . .  $ 

April,  1897  . . 

May,  1897  . 

June,  1897  .  .. 

July,  1897  . . . . 

August,  1897  . 

September,  1897  . 

October,  1897  . .' . 

November,  1897  . 

jjecember,  1897  . 

January,  1898  . . . . 

February,  1898  . 

March,  1898  . . 

April,  1898  .' . . . 

May,  1898  . 

June,  1898  . 

July,  1898  . . . . . . 

August,  1898  . 

September,  1898  .  I 

October,  1898  . . 

November,  1898  . 

December,  1898  . 

January,  1899  . 

February,  1899  . 


Total 


203.90 

44.75 

216.45 

47.15 

52.25 

90.40 

151.80 
325.50 

58.85  j 

133.80  | 

72.55  | 
61.05  J 

254.65 

103.40 
171.75 
190.70 

72.10 

128.40 

230.65 
346.30 

48.85 

89.10 

18.55 
197.25 


$  3,310.15 


-* - ‘ - ; - - - 

EXPENDED  FROM  MARCH  1,  1899,  TO  MARCH  1,  1901. 


,  March,  1899  ... 
April,  1899 

May,  1899  . 

June,  1899  .  .  .  . 

July,  1899  . 

August,  1899  .. 

September,  1899 
October^  1899  . 

November,  1899 
December,  1899 
January,  1900  . 

February,  1900 
March,  1900  ... 

April,  1900  _ 

May,  1900  . 

Tune,  1900  _ 

July,  1900  . 

August,  1900  .. 

September,  1900 
October,  1900  . 

November,  1900 
December,  1900 
January,  1901  . . 
February,  1901 


350.68 

128.40 

51.10 
86.45 

292.55 

46.65  | 

106.15 

28.65 

359.70 

140.50 

181.15 

27.10  | 
189.43 
204.80 
221.05 

195.50 
38.15 

194.70  j 

161.45  j 
229.65  | 

45.90 

94.50 

209.45 
342.90 


Total 


$ 


3,926.56 


102 


EXAMINATION  OF  STATE  PENITENTIARY 


EXPENDED  FROM  MARCH  1,  1901,  TO  MARCH  1,  1903. 


March,  1901  ... 
Aprilj  1901 

May,  1901  . 

June^  1901  . 

July,  1901  . 

August,  1901  .. 

September,  1901 
October,  1901  . 

November,  1901 
December,  1901 
January,  1902  . . 
February,  1902  . 
March,  1902  . . . 
Aprilj  1902  .  . . 

May,  1902  . 

June,  1902  _ 

July,  1902  . 

August,  1902  .. 

.September,  1902 
October,  1902  .  . 
November,  1902 
December,  1902 
January,  1903  .  . 
February,  1903 

Total  .... 


$ 


149.35 

35.70 

203.70 

75.05 

43.75 

136.30  I 
51.55  | 
47.30 

229.85 

141.75 

25.80 

88.15 
125.50 
129.25 

87.35 

101.30 
178.80 

47.10 
116.15  | 
25.20  I 

72.35  I 
149.35  I 

64.40  I 

94.15  | 


$ 


2,419.15 


EXPENDED  FROM  MARCH  1,  1903,  TO  MARCH  1,  1905. 


March,  1903  . . . 

April,  1903  _ 

May,  1903  . 

June,  1903  .... 

July,  1903  . 

August,  1903  .  . 

September,  1903 
October,  1903  . 
November,  1903 
December,  1903 
January,  1904  . 
February,  1904 
March,  1904  ... 
April,  1904  .... 

May,  1904  . 

June,  1904  . 

July,  1904  . 

August,  1904  .  . 

September,  1904 
October,  1904 
November,  1904 
December,  1904 
January,  1905  . 
February,  1905 


$  183.07 

115.15 
114.85 


185.20 

112.40 

455 . 55 
86.05 
20.70 

113.40 
65.90 

113.45 

149.95 

163.29 
175.50 
118.00 

146.30 

334.56 
76.50 
47.60 

161.41 
208.15 

211.56 
154.29 


I 


$  3,512.83 


Total 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


103 


EXPENDED  FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 


March,  1905  . 

April,  1905  . 

May,  1905  . 

JuneA  1905  . 

July,  1905  . 

August,  1905  . 

September,  1905  . 

October,  1905  . 

November,  1905  . 

December,  1905  . 

January,  1906  . 

February,  1906  . 

March ,  1906  . 

April,  1906  . 

May,  1906  . 

June,  1906  . 

July,  1906  . 

August,  1906  . 

September  and  October,  1906 

November,  1906  . 

December,  1906  . 

January,  1907  . 

February,  1907  . 


$  116.60 
106.30 
203.62 
203.51 
107.40 

249.21 
52.30 
84.11 

118.76 

189.95 

76.00 

360.32 

226.60 

109.61 

403.01 

328.35 
253.25 
187.70 

655.21 
109.16 
254.37 

24.95 

239.35 


Total 


4,659.64 


EXPENDED  FROM  MARCH  1,  1907,  TO  DECEMBER  31,  1908. 


March,  1907  _ 

April,  1907  . 

May,  1907  . 

June,  1907  . 

July,  1907  . 

August,  1907  ... 

September,  1907 
October,  1907  ... 

November,  1907  . 
December,  1907  . 
January,  1908  ... 
February,  1908  .. 

March,  1908  _ 

April,  1908  . 

Miay ,  1908  . 

June,  1908  . 

July,  1908  . 

August,  1908  ... 

September,  1908  . 
October,  1908  .  . . 
November,  1908  . 
December,  1908  . 


$  160.55 

86.46 

192.56 
341.29 
291.65 
360.87 

69.40 

156.05 

125.03 

743.17 

463.84' 

219.72 
191.25 
161.15 

204.73 

410.60  | 
203.11 

41.26 

93.24 

206.56 
205.20 

550.61 


Total 

Total 


$ 


5,478.30 

23,306.63 


104 


EXAMINATION  OF  STATE  PENITENTIARY 


SCHEDULE  17. 

EXPENDITURES  FOR  WATER  SERVICE  FROM  MARCH  1,  1897, 
TO  DECEMBER  31,  1908. 

EXPENDED  FROM  MARCH  1,  1897  TO  MARCH  1,  1899. 


June,  1897  ... 

August,  1897  .  , 
October,  1897  , 

November,  1897 
February,  1898 
December,  1898 


$  215.24 

53.60 
51.23 
26.25 
91.71 
1,250.00 


Total 


1,688.03 


EXPENDED  FROM  MARCH  1,  1899,  TO  MARCH  1,  1901. 


September,  1899  . 

May,  1900  . 

June,  1900  . 

September,  1900  . 

$  528.08 

.50 
517.45 
450.00 

Total  . 

$  1,496.03 

EXPENDED  FROM  MARCH  1,  1901,  TO  MARCH  1,  1903. 


July,  1901  ... 

October,  1901 
January,  1902  . 
May,  1902  ... 

October,  1902  . 
December,  1902 


I  $  637.93 

519.08 
6.90 
1,456.46 
293.92 
250.00 


Total 


3,164.29 


EXPENDED  FROM  MARCH  1 ,  1903^,  TO  MARCH  1 ,  1905. 


June,  1903  .... 

September,  1903 
August,  1904  .  . 


$  965.19  I 

2,267.31  I 
2,497.26  I 


Total 


$  5,729.76 


EXPENDED  FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 


May,  1905  . 

I  $  2,434.06 

August,  1905  . 

250.00 

October,  1905  . . 

2,445.70  I 

! 

Total  . 

^  $  5,129.76 

AND  TWINE  PLANT  OF  NORTH  DAKOTA 


105 


EXPENDED  FROM  MARCH  1,  1907,  TO  DECEMBER  31,  1908. 


February,  1908 
March,  1908  ... 
April,  1908  ... 

May,  1908  . 

June,  1908  .... 

July,  1908  .... 

August,  1908  .  . 

September,  1908 


$  877.20 

226.19 
217.58 
264.79 
343.26 
385.23 
301.90 
353.88 


$  2,970.03 

$  20,177.90 


Total 

Total 


106 


EXAMINATION  OF  STATE  PENITENTIARY 


SCHEDULE  18. 

EXPENDITURES  FOR  CLOTHING  FROM  MARCH  1,  1897,  TO  DE¬ 
CEMBER  31,  1908. 


EXPENDED  FROM  MARCH  1,  1897  TO  MARCH  1,  1899. 


March,  1897 

April,  1897  _ 

May,  1897  _ 

June,  1897  _ 

July,  1897  . 

August,  1897  .. 

September,  1897 
October,  1897 
November,  1897 
December,  1897 
January,  1898  . 

February,  1898 
March  ,  1898  .  .  . 

April,  1898  _ 

May,  1898  . 

June,  1898  .... 

July,  1898  . 

August,  1898  .. 

September,  1898 
October,  1898 
November,  1898 
December,  1898 
January,  1899  . 

February,  1899 


$  136.47 

46.61 
41.85 
47.59 
83.03 

88.15 
221.32 
327.75 

41.98  | 
31.30 
31.10  I 
18.51  | 
36.37  | 
155.19  | 
39.87  I 

18.15  | 
38.83 
33.77 

281.93 
72.95 

125.93 
119.36 
106.13 


Total 


2,144.14 


EXPENDED  FROM  MARCH  1,  1899,  TO'  MARCH  1,  1901. 


March,  1899  .  .  . 
April,  1899  .... 

May,  1899  . 

June,  1899  .... 

July,  1899  . 

August,  1899  .  . 

September,  1899 
October,  1899  . 

November,  1899 
December,  1899 
January^  1900  . 

February,  1900 
March,  1900  ... 
April,  1900  .... 

May,  1900  . 

Tune;  1900  .  . .  . 

July^  1900  . 

August,  1900  .  . 

September,  1900 
October,  1900  . 

November,  1900 
December,  1900 
January,  1901  .  . 
February,  1901 


$  49.72 

137.73 

250.22 
71.85 
39.04 

136.18 

389.57 

181.95 

109.23 
125.42 

79.89 

65.59 

378.51 

96.97 

262.28 

42.01 

81.48 

114.78 

33.19 

20.00 

95.36 

97.40 

17.40 
77.82 


2,953.59 


Total 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


107 


EXPENDED 

FROM  MARCH  1, 

1901, 

TO 

MARCH  1,  1903. 

TVfqri-'h  1901 

$  155.44 

April  1901 

93.33 

May  1901 

94.10 

June  1901 

70.61 

July  1901 

98.52 

August,  1901  . 

739.94 

121.27 

:  i 

239.79 

* 

97.13 

34.28 

January,  1902  . 

February,  1902  . 

March,  1902  . 

April,  1902  . 

70.19 

51.53 

35.78 

248.92 

May,'  1902  . 

Tune,  1902  . 

22.44 

66.65 

July,  1902  . 

66.54 

August,  1902  . 

37.95 

September,  1902  . 

90.29 

October,  1902  . 

November,  1902  . 

i 

69.10 

246.90 

December,  1902  . 

460.26 

January,  1903  . 

February,  1903  . 

40.02 

38.49 

Total  . 

$ 

3,289.47 

EXPENDED 

FROM  MARCH  1, 

1903, 

TO  ( 

MARCH  1 ,  1905. 

March,  1903  . 

* 

$  150.24 

April,  1903  . 

43.92 

May,  1903  . 

June,  1903  . 

75.74 

69.47 

July,  1903  . 

216.60 

August,  1903  . 

57.27 

September,  1903  . 

129.52 

October,  1903  . 

2.25 

November,  1903  . 

December,  1903  . 

January,  1904  . 

278.26 

665.75 

95.69 

February,  1904  . 

97.79 

March.  1904  . 

109.11 

April,  1904  . 

135.94 

155.86 

192.37 

52.10 

110.73 

77.83 

100.78 

312.19 

9.63 

574.50 

68.14 

May,  1904  . 

Tune,  1904  . 

July,  1904  . 

August,  1904  . 

September,  1904  . 

October,  1904  . 

November,  1904  . 

December,  1904  . 

January,  1905  . 

February.  1905  . 

Total  . 

$ 

3,781.68 

S5 

108 


EXAMINATION  OF  STATE  PENITENTIARY 


EXPENDED  FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 


March,  1905  . 

April,  1905  . 

May,  1905  . 

June,  1905  . ; . 

July,  1905  . . 

August,  1905  . 

September,  1905  . 

October,  1905  . . . 

November,  1905  . 

December,  1905  . 

January,  1906  . 

February,  1906  . 

March,  1906  . 

April,  1906  . 

May,  1906  . 

June,  1906  . 

July,  1906  . 

August,  1906  . 

September  and  October,  1906 

November,  1906  . 

December,  1906  . . 

January,  1907  . 

February,  1907  . 


$  130.40 

122.46 
125.90 
160.25 
119.59 
205.34 

225.11 
113.00 
624.05 
446.98 
160.44 
605.81 
194.51 

146.12 
74.76 

337.78 


197.02 

132.83 

260.52 

188.69 

211.34 

46.71 


Total 


$  4,829.61 


EXPENDED  FROM  MARCH  1,  1907,  TO  DECEMBER  31,  1908. 


March,  1907  . 

$  282.90 

April,  1907  . 

96.12 

May,  1907  . . . 

180.08 

June,  1907  . . 

100.87 

July,  1907  . 

240.96 

August,  1907  . : . 

192.96 

September,  1907  . 

104.10  | 

October,  1907  . '. . . 

240.00 

November,  1907  . . . 

501.15 

December,  1907  . 

136.51 

January,  1908  . 

454.96 

February,  1908  . . .  | 

97.66 

March,  1908  . 

6.50 

xApril,  1908  . 

741.36 

May,  1908  . 

23.40 

Tune,  1908  . . 

98.04  1 

July,  1908  . 

12.85 

August,  1908  . 

29.78 

September,  1908  . . . . 

378.33 

October,  1908  . 

23.92 

November,  1908  . 

391.42 

December,  1908  . 

110.73 

- 

Total  . 

[  $  4,444.60 

Total  . 

$  21,443.09 

AND  TWINE  PLANT  OF  NORTH  DAKOTA 


109 


SCHEDULE  19. 

EXPENDITURES  FOR  BEDDING  FROM  MARCH  1,  1897,  TO  DE¬ 
CEMBER  31,  1908. 


EXPENDED  FROM  MARCH  1,  1897  TO  MARCH  1,  1899. 


March,  1897  . 

.  ] 

April,  1897  . 

$  33.35 

May,  1897  . 

10.77 

June,  1897  . . 

14.63  | 

July.  1897  .  | 

.  | 

■ 

August,  1897  . 

September,  1897  . . 

. 

17.62  1 

October,  1897  . 

67.95 

November,  1897  . 

4.10 

December,  1897  . 

13.75 

Januarv,  1898  . 

73.03 

February,  1898  . 

26.17 

March,  1898  . 

3.60 

April,  1898  . . 

9.00 

May,  1898  . 

June,  1898  . 

| 

July,  1898  . 

42.85 

1  ’ 

August,  1898  . 

September,  1898  . . 

12.36 

October,  1898  . 

34.70 

November,  1898  . 

180.04 

December,  1898  . 

January,  1899  . 

February,  1899  . 

Total  . 

— 

$  543.92 

1 

1 

EXPENDED  FROM  MARCH  1,  1899,  TO  MARCH  1,  1901. 


j  $  28.44 

|  9.75  | 

|  12.81 

I  25.72 

25.15 


31.49 
201.34 

27.08 

28.38 

12.31 

11.50  | 

|  26.45  | 

7.65  | 

27.22 
19.63 

12.22 

t  10.52 


15.94 

18.60 


March,  1899  ... 

April,  1899  _ 

May,  1899  . 

June,  1899  .  .  .  . 

July,  1899  . 

August,  1899  .  . 

September,  1899 
October,  1899  . 

November,  1899 
December,  1899 
January,  1900  . 

February,  1900 
March,  1900  ... 
April  ,  1900  . . .  . 

May,  1900  . 

June,  1900  . . . . 

July,  1900  . 

August,  1900  .. 

September,  1900 
October,  1900  . 

November,  1900 
December,  JL900 
January,  1901  .. 
February,  1901 

Total  . . .  . 


110 


EXAMINATION  OF  STATE  PENITENTIARY 


EXPENDED  FROM  MARCH  1,  1901,  TO  MARCH  1,  1903. 


March,  1901  . . . 
April,  1901  .... 

May,  1901  . 

June,  1901  . 

July,  1901  . 

August,  1901  .. 

September,  1901 
October,  1901 
November,  1901 
December,  1901 
January,  1902  .. 
February,  1902  . 
March,  1902  ... 
April,  1902  ... 

May,  1902  . 

June,  1902  _ 

July,  1902  . 

August,  1902  .  . 

September,  1902 
October,  1902  .  . 
November,  1902 


$  10.70 


54.91 

12.59 

9.87 

21.85 

19.38 

30.05 

7.35 

19.12 

39.57 

10.40 

62.82 


29.03 

11.07 


18.61 

16.50 

9.60 


December,  1902 
January,  1903  . 
February,  1903 


6.37 

36.40 


I 

J 


Total 


426.19 


EXPENDED  FROM  MARCH  1,  1903,  TO  MARCH  1,  1905. 


March,  1903  .  $ 

April,  1903  . 

May,  1903  . 

June,  1903  . 

July,  1903  . 

August^  1903  . 

September,  1903  . 

October,  1903  . 

November,  1903  . 

December,  1903  . 

January,  1904  . 

February,  1904  . 

March,  1904  . 

April,  1904  . 

May,  1904  . 

June,  1904  . 

July,  1904  . 

August,  1904  . 

September,  1904  . 

October,  1904  . 

November,  1904  . 

December,  1904  . 

January,  1905  . 

February,  1905  . 


Total 


48.69 

32.68 

77.45 

26.25 

45.04 

7.00 

20.75 


15.57 

53.57 


70.86 
33.80 
8.00  1 
21.25 
42.38 
14.55 
7.15 


26.25 


101.29 


$  652.53 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


111 


EXPENDED  FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 


March,  1905  . 

April,  1905  . . 

May,  1905  . 

June,  1905  . . . 

July,  1905  . 

August,  1905  .  | 

September,  1905  . 

October^  1905  .  . .* 

November,  1905  . . . 

December,  1905  . * . 

January,  1906  [ 

February,  1906  .  | 

March,  1906  . 

April,  1906  . 

May,  1906  . 

June,  1906  . 

July,  1906  . 

August,  1906  . 

September,  1906  . 

October,  1906  ( 

November,  1906  . 

December,  1906  . 

January,  1907  . 

February,  1907  . 


$  354.70 

53.66 
29.87 
26.69  | 


200.78  | 
36.57  | 
23.15  | 

19.38 
65.84 
15.08 
24.07  j 
34.20 

12.38 
5.00 

28.95 


34.78 


48.27 
16.21  | 
25.70 
13.50 


Total 


$ 


1,068.78 


EXPENDED  FROM  MARCH  1,  1907,  TO  DECEMBER  31,  1908. 


March,  1907  ... 

April,  1907  . 

May,  1907  .... 

Tune,  1907  _ 

July,  1907  . 

August,  1907  .  . 

September,  1907 
October,  1907  . 

November,  1907 
December,  1907 
January,  1908  . . 
February,  1908  . 
March,  1908  ... 

April,  19,08  _ 

May ,  1908  .... 
Tune,  1908  .... 

July,  1908  . 

August,  1908  .  . 

September,  1908 
October,  1908  . 

November,  1908 
December,  1908 


$  26.10 
20.31 
55.16 
22.36 
185.18 
77.60 
56.20 
46.96 
96.01 
22.56 


30.94 


112.85 


95.88 

2.50 


Total 


850.61 


Total 


$  4,094.23 


112 


EXAMINATION  OF  STATE  PENITENTIARY 


SCHEDULE  20. 

EXPENDITURES  FOR  BOOKS  AND  STATIONERY  FROM  MARCH 
1,  1897,  TO  DECEMBER  31,  1908. 


EXPENDED  FROM  MARCH  1,  1897  TO  MARCH  1,  1899. 


March,  1897  .  . 

May,  1897  _ 

July,  1897  . 

August,  1897  .  . 

September,  1897 
November,  1897 
December,  1897 
February,  1898 
March,  1898  ... 
April,  1898  .... 
July,  1898  ..... 
August,  1898  .. 
October,  1898  . 

November,  1898 
January,  1899  . 


$  7.50 

7.80 

10.29 

19.30 
6.50 
6.00 

99.99 

40.25 

72.25 
10.80 

.85 

10.55 

4.00 

10.10 

7.55 


Total 


$  313.73 


EXPENDED  FROM  MARCH  1,  1899,  TO  MARCH  1,  1901. 


March,  1899  . 

April,  1899  . 

May,  1899  . 

July,  1899  . 

September,  1899  . 

October,  1899  .... 

November,  1899  .  . 

December,  1899 
January,  1900  ... 

March,  1900  . 

April,  1900  . 

May,  1900  . 

June,  1900  . 

July,  1900  . 

August,  1900  .... 

October,  1900  .... 
December,  1900  .  . 
January,  1901  .... 
February,  1901  .. 


$  71.15 

33.25 
3.55 

120.48 

12.25 
16.54 
13.00 
85.73 


13.30  1 
7.00  | 

18.25  | 

|  9.77 

|  19.25  I 

7.75  | 
1.00  | 
6.55 
.11.35 

14.25 


Total 


$ 


464.42 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


113 


EXPENDED  FROM  MARCH  1,  1901,  TO  MARCH  1,  1903. 


March,  1901  .  . . 
April,  1901  .... 

May,  1901  . 

July\,  1901  . 

August,  1901  .  . 

September,  1901 
October,  1901 
November,  1901 
December,  1901 
January,  1902  . . 
February,  1902  . 
April,  1902  ... 

May,  1902  . 

Junej.  1902  _ 

July,  1902  . 

August,  1902  .. 

September,  1902 
November,  1902 
January,  1903  .  . 
February,  1903 


$  54.32 

61.95 
6.80 

11.35 

8.20 

9.75 
22.25 

.50 

13.60 

35.95 
2.80 
6.26 

19.10 

116.12 

24.60 
1.10 

7.75 

37.64 

24.65 
18.05 


Total 


481.74 


EXPENDED  FROM  MARCH  1,  1903,  TO  MARCH  1,  1905. 


March,  1903  .  $ 

April,  1903  . 

May,  1903  . 

June,  1903  . 

July,  1903  . . 

August,  1903  . 

September,  1903  . 

October,  1903  . 

November,  1903  . . . 

December,  1903  . 

January,  1904  . 

February,  1904  . 

March,  1904  . 

April ,  1904  . 

May,  1904  . . . 

June_,  1904  . . 

July,  1904  . 

August,  1904  . 

October,  1904  . 

December,  1904  .  | 

January,  1905  . ’  ’ '  '  | 

February,  1905  .  I 


7.00 
37.61 
6.10 
20.86 
3.69 
69.06 
5.26 
20.92 
6.90 
98.25 
8.43 
50.39 
25.31 
5.94 
. 64.59 
2.65 
15.85  | 
31.05  | 
-16.40  I 
501.00  j 
38.91  | 
14.50  | 


Total 


1,050.67 


t 


114 


EXAMINATION  OF  STATE  PENITENTIARY 


EXPENDED  FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 


April,  1905  . - .  $ 

May,  1905  . ? . 

JuneA  1905  . . 

July,  1905  . 

August,  1905  . 

September,  1905  . 

October,  1905  . . . 

November,  1905  . .  . 

December,  1905  . 

January,  1906  . . 

February,  1906  . . 

March,  1906  . 

May,  1906  . 

Tune,  1906  . 

July,  1906  . 

August,  1906  . 

September  and  October,  1906  . 

November,  1906  . 

December,  1906  . 

January,  1907  . . 

February,  1907  . 


21.88 

6.12 

29.75 
8.00 
8.60 
9.50 
6.85 

39.95 

12.75 
6.30 

23.80 

6.35 

14.41 

50.25 

1.00 

97.30 

1.00 

40.85 

27.35 

109.75 

10 . 95 


Total 


532.71 


EXPENDED  FROM  MARCH  T,  1907,  TO  DECEMBER  31,  1908. 


March,  1907  . 

April,  1907  . 

May,  1907  . 

June,  1907  . 

July,  1907  . 

August,  1907  _ 

September,  1907  . 

October,  1907  .  . . 

November,  1907  .. 
December,  1907  .  . 
January,  1908 
February,  1908  ... 

March,  1908  . 

April,  1908  . 

May,  1908  . 

June,  1908  . 

July,  1908  . 

August,  1908  .... 

September,  1908  .. 
October,  1908  ... 
November,  1908  . 

December,  1908  .  . 


$  21.45 

92.70 

15.65 
40.98 
82.07 

195.14 

68.00 

111.60 

72.05 

8.35 

96.65 
20.94 
14.10 
50.12 
15.45 
16.52 
38.19 
30.57 
39.74 
23.37 
27.89 
30.55 


$  1,112.08 


$  3,955.35 


Total 

Total 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


115 


SCHEDULE  21. 

EXPENDITURES  FOR  RENT  OF  FARM  FROM  MARCH  1,  1897,  TO 
DECEMBER  31,  1908. 


EXPENDED  FROM  MARCH  1,  1897,  TO  MARCH  1,  1899. 


September,  1897  . 

$  242.50 

December,  1897  . 

150.00 

February,  1898  . . . . 

187.50 

September,  1898  . . 

55.00 

October,  1898  . 

250.00 

December,  1898  . . 

45.80 

Total  . 

$  930.80 

EXPENDED  FROM  MARCH  1,  1899,  TO  MARCH  1,  1901. 


May,  1899  .... 

September,  1899 
October,  1899  . 

November,  1899 
December,  1899 
May,  1900 
September,  1900 
February,  1901 


$  61.25 

55.00 
850.00 
132.75 
60.00 
29.50 
425.00 
25.10 


Total 


1,138.60 


EXPENDED  FROM  MARCH  1,  1901,  TO  MARCH  1,  1903. 


May,  1901  . 

September,  1901  .  | 

September,  1902  .  | 

$ 

33.50 

495.00 

552.00 

Total  .  I 

1 

$  1,080.50 

EXPENDED  FROM  MARCH  1,  1903,  TO  MARCH  1,  1905. 


September,  1903  |  $  507.60  | 

August,  1904  I  25.00  | 

September,  1904  !  232.60 

November,  1904  I  10.00 


Total  .  J  $  775.20 


EXPENDED  FROM  MARCH  1.  1905,  TO  MARCH  1,  1907. 


September  and  October,  1906  .  I  $  257.60  |  $  257.60 


EXPENDED  FROM  MARCH  1,  1907,  TO  DECEMBER  31,  1908. 


September,  1907 
October,  1907  . 

November,  1907 
Tanuary,  1908  .. 
March,  1908  .. 

August,  1908  .. 


$ 


57.00  | 

100.00  j 

138.10  | 
25.00  j 
50.00  I 
100.00  | 


Total 


$  470.10' 

$  4,652.80 


Total 


116 


EXAMINATION  OF  STATE  PENITENTIARY 


SCHEDULE  22. 

EXPENDITURES  FOR  FEMALE  WARD  FROM  MARCH  1,  1905  TO 
DECEMBER  31,  1908. 


EXPENDED  FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 


Ano-irct  1  906  ' . . .  .  . 

.  : . . .  360 . 00 

$  350.00 

! 

EXPENDED  FROM  MARCH  1, 

1907,  TO  DECEMBER  31,  1908. 

April,  1908  . 

$  21.75  1 

1 

• 

August,  1908  . 

'  26.90 

October,  1908  . 

4.40  _ 

Total  . 

$  53.05 

v  ^  j 

Total  . ' .  1 

1 

$  403.05 

SCHEDULE  23. 

EXPENDITURES  FOR  INCIDENTALS  FROM  MARCH  1,  1897,  TO 
DECEMBER  31,  1908. 

EXPENDED  FROM  MARCH  1,  1897  TO  MARCH  1,  1899. 


March,  1897  . .  $ 

April,  1897  . . . . 

May,  1897  . 

June,  1897  . . 

July,  1897  . 

August,  1897  . 

September,  1897  . 

October,  1897  . 

November,  T897  . 

December,  1897  . 

January,  1898  . 

February,  1898  . 

March,  1898  . . 

April,  1898  . , . 

May,  1898  . 

June,  1898  .  I 

July,  1898  . . 

August,  1898  . . .  ... . 

September,  1898  . '. . 

October,  1898  . 

November,  1898  . 

December,  1898  . .' . 

January,  1899  . 

February,  1899  . 


37.95  | 
47.06 
103.90 

110.15 
35.37 

16.40 
41.90 
23.11 

176.15 
3.00 

17.81 
24.20  I 

101.89 
17.53 
16.63 

44.40 
3.08  | 

21.45 

.90 

235.90 
24.50 
35.60 

4.97 

6.10 


Total 


$  1,149.95 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


117 


EXPENDED  FROM 

MARCH 

1,  1899,  TO 

MARCH  1,  1901. 

$  20.48 

April  7  1899  . 

15.96 

M^y  1899  . 

16.37 

JiinV  1 899  . 

6.75 

Tnlv  ’  1899  . 

125'.  35 

| 

2.75 

j 

170.60 

179.75 

20.15 

9.05 

16.55 

Mfirrh  1999  . 

36.90 

23.32 

22.32 

2.75 

1 

273.90 

3.15 

9 

Total  . 

1 

$ 

946.10 

EXPENDED  FROM 

tylARCH 

1,  1901,  TO 

MARCH  1,  1903. 

M^rrh  1991  . 

$  173.92 

April  7  1991  . 

13.50 

TVT av  ’  1  991  . . . 

46.05 

J11nV  1  991  . 

12.20 

T.,il,r  ’  1  991  . 

24.40 

296.42 

t 

86.15 

1  Q01  .  _ . 

67.30 

M t Kpr  1  QA1  .  .  .  . . . . 

340.10 

10.60 

1 

December ,  1901  ••.»••••••••••• 

1 

MarrVi  1999,  . 

13.10 

April  1999  . 

18.95 

Mfly  1999  . . . 

150.50 

Jnnp  1 999  . 

27.23 

August  1902  . 

6.00 

September,  1902  . 

175.15 

October,  1902  . 

November ,  1  902  . - . 

6.00  1 
187.61  I 

January,  1998  . 

7.86  1 

pphriiary,  1998  . 

7.55  | 

| 

Total  . 

1 

| 

$ 

1,670.59 

EXPENDED  FROM 

MARCH 

1 ,  1903 ,  TO 

MARCH  1,  1905. 

April  1993  . 

$  6.00 

May,’  1903  . 

Tune  1903  . 

6.00 

6.30 

July  1903  . 

15.00  j 

August,  1903  . 

17.85 

September,  1902  . 

276.50 

October,  1903  . 

November,  1903  . 

December,  1903  . 

41.95 

64.86 

25.80 

January,  1994  . 

6.00 

Epbriiary,  1994  . 

| 

100.85 

March,  1904  . 

April,  1904  . 

,  1 

21.15 

6.00 

May,  1904  . 

Tune,  1904  . 

July,  1904  . 

6.00 

101.00 

35.10 

16.13 

251.69 

6.50 

Alienist ,  1 994  . 

O'ctooer,  1904  . 

November,  1904  . . 

December,  1904  . 

January,  1905  . 

11.90 

8.00 

February,  1905  . 

8.50 

Total  . 

$ 

1,039.08 

118 


EXAMINATION  OF  STATE  PENITENTIARY 


EXPENDED  FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 


March,  1905  . 

Aprils  1905  . 

May,  1905  . 

June,  1905  . 

July,  1905  . 

August,  1905  . 

September,  1905  . 

October,  1905  . 

November,  1905  . —  . 

December,  1905  . 

January,  1906  . . 

February,  1906  . . 

April,  1906  . 

May,  1906  . 

June,  1906  . 

July,  1906  . 

August,  1906  . 

September  and  October,  1906 

November,  1906  . . 

December,  1906  . 

January,  1907  . 

February,  1907  . . 


$  31.93 

17.80 
14.15 

14.30 

6.00 

12.70 

13.30 
187.17 

39.60 
11.22 
6.00 
1.25 
9.00 
.79 
9.00 
38.59 
2.20 
, 371.40 
39.00 
9.75 
91.34 
76.68 


Total 


$  1,003.17 


EXPENDED  FROM  MARCH  1,  1907,  TO  DECEMBER  31,  1908. 


March,  1907  .  $ 

April,  1907  . 

May,  1907  . .' . .: . 

June,  1907  . . 

July.  1907  . . 

August,  1907  . 

September,  1907  . 

October,  1907  . . . . 

November,  1907  .  | 

December,  1907  . 

January,  1908  . 

February,  1908  . 

March,  1908  . . 

April,  1908  . . . 

May,  1908  . . . .' _ * 

Tune,  1908  . . 

July,  1908  . .  . . 

August,  1908  . . . !. _ '. . v 

September,  1908  . ". . .  j 

October,  f908  . 

November,  1908  . 

December,  1908  . 


Total  . 
Total  . 


6.00 

8.18 

38.97 

60.25 

18.25 
24.00 

121.37 
162.41 

20.65 
161.14 
14.00 
52.55 
286'.  79 

34.90 
16.00 
38.29 
19.20 

12.90 
27.70 
32.41 
22.74 

423.38 


$  1,602.08 
$  7,410.97 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


119 


SCHEDULE  24. 

EXPENDITURES  FOR  PENITENTIARY  IMPROVEMENTS  FROM 
MARCH  1,  1897,  TO  DECEMBER  31,  1908. 


EXPENDED  FROM  MARCH  1,  1897,  TO  MARCH  1,  1899. 


May,  1897  . 

June,  1897  . 

July,  1897  . 

August,  1897  . 

September,  1897  . 

October,  1897  . 

November,  1897  . 

December,  1897  . 

September,  1898  . 

$  65.00 

613*.  23 
236.85 

344.50 
112.75 

176.50 
96.00 
75.00 

206.25 

Total  . 

1 

$  1,926.08 

EXPENDED  FROM  MARCH  1,  1899,  TO  MARCH  1,  1901. 

None. 


EXPENDED  FROM  MARCH  1,  1901,  TO  MARCH  1,  1903. 

None. 


EXPENDED  FROM  MARCH  1,  1903,  TO  MARCH  1,  1905. 

None. 


EXPENDED  FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 

None. 


EXPENDED  FROM  MARCH  1,  1907,  TO  DECEMBER  31,  1908. 


None. 


120 


EXAMINATION  OF  STATE  PENITENTIARY 


SCHEDULE  25. 

EXPENDED  FOR  YARD  WALL  FROM  MARCH  1,  1897  TO  DECEM¬ 
BER  31,  1908. 

EXPENDED  FROM  MARCH  1,  1897,  TO  MARCH  1,  1899. 


Labor  and  Material — 

May,  1897  . . 

June,  1897  . 

August,  1897  . . . 

September,  1897  . 

October,  1897  . 

December,  1897  . 

May,  1898  . 

January,  1899  . 


$  30;.00 

8.05 
15.00 
30.00 
15.00 
7.50 
149.42 
20.00  | 


Total 


274.97 


EXPENDED  FROM  MARCH  1,  1899,  TO  MARCH  1,  1901. 


Labor  and  Material- 

May,  1899  . 

June,  1899  . 

July,  1899  . 

March,  1900  . 

April,  1900  . 

May,  1900  . 

June,  1900  . 

July,  1900  . 

August,  1900  . 

September,  1900  . 

October,  1900  . 

November,  1900  . 

December,  1900  . 


Total 


95.00 
83.64 
23.06 
46.00 
35.00  | 
821.28  | 
,120.17  I 
323.00  | 
803.73  I 
743.44 
466.06 
56 . 75 
T79.00 


$  4,796.13 


Machinery- 
April,  1899  .. 
July,  1899  .. 
June,  1900  .. 


Total 

Total 


506.51 
12.00 
20.00  | 

538.51 


$  5,334.64 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


121 


EXPENDED  FROM  MARCH  1,  1901,  TO  MARCH  1,  1903. 


Labor  and  Material — 

March,  1901  . .  $ 

April,  1901  . 

May,  1901  . 

Tune,  1901  . 

July,  1901  . 

August  j  1901  . 

September,  1901  . 

October,  1901  . 

November,  1901  . . . 

December,  1901  .  I 

January,  1902  . . . 

February,  1902  . . . . 

March,  1902  . . 

April,  1902  . 

May,  1902  . . 

Tune,  1902  . 

July,  1902  . ' . 

August,  1902  . . . 

September,  1902  .  rr . . 

October,  1902  . 

November,  1902  . .  I 


225.60 
45.00 
110.31 
261.68 
689.62 
100.00  I 
470.89  I 
1,252.28 
263.36 
45.04 
354.50 
60.00 
68.00 
228.00 
593.41 
580.15 
499.24 
318.00 
587.56 
182.75 
310.83  | 


Total 

Machinery — 
April,  1902  .. 


$  7,246.22 

765-.  00 


Total 


$  8,011.22 


EXPENDED  FROM  MARCH  1,  1903,  TO  MARCH  1,  1905. 


Labor  and  Material — 


March,  1903  ... 
April,  1903  ... 

May,  1903  . 

June,  1903  .  . .  . 

July,  1903  .... 

August,  1903  . 

September,  1903 
October,  1903  . 

November,  1903 
December,  1903 
February,  1904 
March,  1904 
May,  1904  .  . .  . 


$  11.90 

794.59 
644.76 
801.64 
483.84 
1,016.79 
899.20 
630.18 
130.15 
70.00 
40.00 
40.00 
182.25 


Total 


5,925.30 


EXPENDED  FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 

None. 


EXPENDED  FROM  MARCH  1,  1907,  TO  DECEMBER  31,  1908. 

None. 


Total 


$  19,546.13 


122 


EXAMINATION  OF  STATE  PENITENTIARY 


SCHEDULE  26. 

EXPENDITURES  FOR  WARDEN’S  RESIDENCE  FROM  MARCH  1, 
1897,  TO  DECEMBER  31,  1908. 


EXPENDED  FROM  MARCH  1,  1897,  TO  MARCH  1,  1899. 


June,  1897  .... 

July,  1897  . 

August,  1897  .. 
September,  1897 
October,  1897  . 
November,  1897 
December,  1897 
January,  1898  . 

May,  1898  _ 


I  $  319.95 

264.94 
57.00 
969.87 
778.64 
429.62 
139.60 
30.49 
9.89 


Total 


3,000.00 


EXPENDED1  FROM  MARCH  1,  1899,  TO  MARCH  1,  1901. 

None. 


EXPENDED  FROM  MARCH  1,  1901,  TO  MARCH  1,  1903. 

None. 


EXPENDED  FROM  MARCH  1,  1903,  TO  MARCH  1,  1905. 

None. 


EXPENDED  FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 

None. 


EXPENDED  FROM  MARCH  1,  1907,  TO  DECEMBER  31,  1908. 

None. 


/ 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


123 


SCHEDULE  27. 

EXPENDITURES  FOR  HORSE  BARN  AND  CONTENTS  FROM 
MARCH  1,  1897,  TO  DECEMBER  31,  1908. 


EXPENDED  FROM  MARCH  1,  1897,  TO  MARCH  1,  1899. 


November,  1897 — 1  Team  . . . 

February,  1898 — 1  Horse  . . 

March,  1898—1  Horse  . 

August,  1898 — 1  Wagon,  and  harness . . 

September,  1898 — 2  Wagons  . .' . 

October,  1898 — 1  Wagon  . 

November,  1898 — 16  Wagons  . 

December,  1898 — Cutters,  surrey,  harness  and  robes  . 
December,  1898 — 1  Wagon  . 

Total  . 


$  90.00 

50.00 
50.00  | 
50.00 
100.00 
75.00 
535.00 

|  744.18  1 

I  47.00 


1,741.18 


EXPENDED  FROM  MARCH  1,  1899,  TO  MARCH  1,  1901. 


January,  1901 — 1  'Horse  ... 

April,  1899 — 2  Horses  . 

April,  1899 — 1  Buggy  . 

April,  1899 — Miscellaneous  . 
June,  1899 — 2  saddle  horses 
January,  1900 — 1  phaeton  ... 

Total  . 


$  30.00 

350.00 
109.20 
2,993.95 
65.00 
78'.  00 


$  3,626.15 


EXPENDED  FROM  MARCH  T,  1901,  TO  MARCH  1,  1903. 


April,  1901 — 2  horses  . . .  |  $  125.00  | 

April,  1901 — 1  horse  .  I  150.00  | 


Total  .  |  I  275.00 


EXPENDED  FROM  MARCH  1,  1903, (  TO  MARCH  1,  1905. 


May,  1903—2  horses  . 

December,  1903 — 1  sleigh  .  | 

January,  1904 — 1  spring  wagon  . 

Total  . . 

I  $  350.00 

100.00  | 
I  105.00 

1 - 1 

. 

1 

1 

555.00 

EXPENDED  FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 

March,  1905 — 3  horses  . 

April,  1905 — 1  horse  . 

Total  .  | 

1  $  250.00 

250.00 

1 

500.00 

EXPENDED  FROM  MARCH  1,  1907,  TO  DECEMBER  31,  1908. 

‘March,  1907 — 3  horses  . 

August,  1907 — 4  horses  . . . 

September,  1907 — 1  'surrey  .  | 

Total  .  | 

Total  .  | 

1 

$  225.00  i 

775.00  1 
220.00  | 
| - 

!  1 
1 

1 

1,220.00 

$  7,917.33 

124 


EXAMINATION  OF  STATE  PENITENTIARY 


SCHEDULE  28. 

EXPENDITURES  FOR  MACHINERY  FROM  MARCH  1, 

DECEMBER  31,  1908. 

EXPENDED  FROM  MARCH  1,  1897,  TO  MARCH  1,  1899. 

1897  TO 

August,  1897 — 1  separator  . 

March,  1898 — 1  drill  . 

Total  . 

$  250.00 

72.50 

$  322.50 

EXPENDED  FROM  MARCH  1,  1899,  TO  MARCH  1,  1901. 

April,  1899 — 2  drills  . 

July,  1899 — 1  wagon  . 

September,  1899 — 1  packer  . 

October,  1899-1— 1  com  binder  . 

July,  1899 — 1  header  . 

Total  . 

$  180.60 
45.00 
50.00  ' 
130.00 
150.00 

555.60 

EXPENDED  FROM  MARCH  1,  1901,  TO  MARCH  1,  1903. 

March ,  1901 — 1  hay  press  . . . 

April,  1901 — 1  plow  . 

April,  1901 — 1  plow  . . 

May,  1901 — 1  wagon  . 

Total  . 

$  42.75 

35.00 
75.00 
50.00 

202.75 

May,  1904 — 1  plow  . . 

$  40.00 

January,  1905 — 1  feed  mill  . 

Total  . . 

355.16  , 

395.16 

January,  1906 — 1  plow  . ; . 

Total  . 

$  20.00 

20.00 

$  1,496.01 

AND  TWINE  PLANT  OF  NORTH  DAKOTA 


125 


SCHEDULE  29. 

EXPENDITURES  FOR  CATTLE  FROM  MARCH  1,  1897,  TO  DECEM¬ 
BER  31,  1908. 


EXPENDED  FROM 

MARCH 

1,  1897, 

TO 

MARCH 

1,  1899. 

June,  1898 — 1  bull  . 

•  !$ 

I 

35.00  |  $ 

35.00 

EXPENDED 

None. 

FROM 

MARCH 

1,  1899, 

TO 

MARCH 

1,  1901. 

EXPENDED 

FROM 

MARCH 

1,  1901, 

TO 

MARCH 

1,  1903. 

September,  1901 — 160  cattle  . 

October,  1901 — 50  cattle  advance  . 

October,  1901—1  bull  . 

Total  . 

$  3,018.71 

500.00 
75.00 

3,593.71 

EXPENDED  FROM  MARCH  1,  1903,  TO  MARCH  1,  1905. 

March,  1903—9  cattle  . 

April,  1903 — 7  cattle  . 

October,  1903 — 50  calves . 

August,  1904 — 1  cow  . 

October,  1904 — 57  calves  . . 

Total  . 

$  315.00 

288.80 
513.73 
26.00 
450.00 

1,593.53 

EXPENDED  FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 


September,  1905 — 31  steers  (small)  . 

$  369.12 

October,  1905 — 59  calves  . 

536.13 

April,  1906 — 14  cattle  . 

575.50 

July,  1906 — 12  steers  . 

315.00 

August,  1906 — 18  cattle  . 

535.00 

September  and  October,  1906 — 70  cattle . 

1,011.28 

Total  . ’ . 

3,342.03 

Total  . 

$  8,564.27 

SCHEDULE  30. 

EXPENDITURES  FOR  HOGS  FROM  MARCH  1,  1897,  TO  DECEMBER 

31,.  1908. 


EXPENDED  FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 


October,  1905 — 1  boar,  4  sows  . . 

.  |  $  85.00 

u 

85.00 

*  I  1 

Total  . 

1 

$ 

85.00 

EXPENDED  FROM  MARCH  1, 

None. 

1907,  TO  DECEMBER  31,  1908. 

126 


EXAMINATION  OF  STATE  PENITENTIARY 


SCHEDULE  31. 

EXPENDITURES  FOR  FURNISHING  CELLS  FROM  MARCH  1,  1897, 
TO  DECEMBER  31,  1908. 


EXPENDED  FROM  MARCH  1,  1897,  TO  MARCH  1,  1899. 


September,  1897  . 

$  55.09 

December,  1897  . 

25.52 

January,  1898  . 

72.23 

April,  1898  . 

75.60 

January,  1899  .  I 

177.83 

1 

Total  .  1 

! 

1 

$  406.27 

None. 

EXPENDED  FROM 

MARCH 

1,  1899, 

TO 

MARCH 

1, 

1901. 

None. 

EXPENDED  FROM 

MARCH 

1,  1901, 

TO 

MARCH 

1, 

1903. 

None. 

EXPENDED  FROM 

MARCH 

1,  1903, 

TO 

MARCH 

1, 

1905. 

EXPENDED  FROM 

MARCH 

1,  1905, 

TO 

MARCH 

1, 

1907. 

None. 


EXPENDED  FROM  MARCH  1,  1907,  TO  DECEMBER  31,  1908. 

None. 


SCHEDULE  32. 

EXPENDITURES  FOR  ADDITIONAL  LAND  FROM  MARCH  1,  1897, 

TO  DECEMBER  31,  1908. 

EXPENDED  FROM  MARCH  1,  1899,  TO  MARCH  1,  1901. 

May  1899  . . . 

1 

|  $  33.55 

1 

j 

June,  1899  . 

6.00 

»  V 

September,  1899  . 

1.60 

October,  1899  . 

16.75 

March,  1900  . . . 

900.00 

Total  . 

1 

$  957.90 

EXPENDED  FROM  MARCH  1,  1907,  TO  DECEMBER  31,  : 

1908. 

‘ 

January.,  1907  .  . .  . .  1 

\ 

$  4,320.00 

August,  1907  .  I 

1.25 

Totfll  rtr-t-T-TT .  | 

4,321.25 

Total  .  1 

1 

1  1 
1 
1 

$  5,279.15 

AND  TWINE  PLANT  .OF  NORTH  DAKOTA 


127 


SCHEDULE  33. 

EXPENDITURES  FOR  SEWER  EXTENSIONS  FROM  MARCH  1, 
1897,  TO  DECEMBER  31,  1908. 


EXPENDED  FROM  MARCH  1,  1901,  TO  MARCH  1,  1903. 


October,  1901  . 

November,  1901  . 

December,  1901  . 

Total  . 

1 

$  140.71 

170 . 5% 
65.52 

.  $  376.81 

EXPENDED  FROM  MARCH  1,  1903,  TO  MARCH  1,  1905. 

March,  1904  . 

September,  1904  . 

October,  1904  . 

November,  1904  . 

December,  1904  .  1 

January,  1905  . .  | 

February,  1905  . •. . 

Total  . 

$  39.20 

647.30 
836.10 
568.67 
150.93 
146.55  | 
84.38 

$  2,473.13 

EXPENDED  FROM  MARCH  1, 

1905,  TO  MARCH 

1,  1907. 

March,  1905  . 

.  1  $ 

150.06 

150.06 

Total  . 

.  1 

1 

$ 

3,000.00 

SCHEDULE  34. 

EXPENDITURES  FOR  HOSPITAL. 


EXPENDED  FROM  MARCH  1,  1905,  j.0  MARCH  1,  1907. 


March,  1905  ... 

April,  1905  _ 

May,  1905  . 

June,  1905  ... 

July,  1905  _ 

August,  1905  .. 
September,  1905 
October,  1905 
November,  1905 
December,  1905 
January,  1906  . 
February,  1906 
March,  1906  ... 
April,  1906  .... 
May,  1906  . 


I 

l  $  329.84 

427.23 
I  2,083.69 

774.40 
662.35 

758.91 
247.00 
610.76 
996.66 

388.92 
543.74 
682.57 

I  6,025.14 

I  594.07 

255.92 


Total 


15,381.20 


128 


EXAMINATION  OF  STATE  PENITENTIARY 


SCHEDULE  35. 

EXPENDITURES  FOR  EMEGENCY  FUND. 


EXPENDED  FROM  MARCH  1,  1905,  TO  MARCH  1,  1907. 


September,  1905  . 

October,  1905  . 

November,  1905  . 

December,  1905  . 

January,  1906  . 

February,  1906  . . . 

March,  1906  . 

April,  1906  . 

May,  1906  . 

June,  1906  . 

July,  1906  . 

August,  1906  . 

September  and  October,  1906 

November,  1906  . 

December,  1906  . 

January,  1907  . » . 

February,  1907  . 

Total  . . 


I  $  903.27 

I  147.60 

I  1,340.71 

I  2,775.84 

I  171.15 

349.08 
896.44 
782.61 
3,229.66 
3,121.98 
1,970.39 

5.951.23 
2,264.79 

750.99 

1.448.24 
946.52 
461.89 


27,512.39 


SCHEDULE  36. 


EXPENDITURES  FOR  NEW  CELL  HOUSE. 


EXPENDED  FROM  MARCH  1,  1907,  TO  DECEMBER  31,  1908. 


May,  1907  ... 

June,  1907  _ 

July,  1907  - 

August,  1907  .. 

September,  1907 
October,  1907 
November,  1907 
December,  1907 
January,  1908  . . 
February,  1908 
March,  1908  .  . 

April,  1908  ... 

May,  1908  .... 

June,  1908  ... 

July,  1908  .... 

August,  1908  .. 
September,  1908 
October,  1908  . 

November,  1908 
December,  1908 


$  1.90 

2,551.79 
3,365.58 
6,605.95 
6,320.35 
2,093.78 
10,470.71 
1,495.69 
4,954.25 
7,522.91 
217.33 
399.49 
5,612.47 
3,130.97 
2,614.05 
7,172.20 
2,494.94 
5,817.19  | 
1,743.29  | 
1,048.56 


$  75,633.40 


Total 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


129 


SCHEDULE  37. 

EXPENDITURES  FOR  OFFICE  QUARTERS. 


EXPENDED  FROM  MARCH  1,  1907,  TO  DECEMBER  81,  1908. 


- ! 

April,  1907  . 

$  806.57 

MoV  1  Q07  . 

437.05 

Tnrip  1 Q07  . 

415.78 

Til  1  -\jr  1Q07  . 

102.42 

August,  1907  . 

54.14  . 

September,  1907  . 

262.91  1 

October,  1907  ........ . . . 

101.48  | 

November,  1907  . 

285.26  | 

December,  1907  . . . 

12.38  j 

February,  1908  . 

12.86 

March,  1908  . . 

|  9.05 

| 

Total  . . . . 

j  $  2,500.00 

SCHEDULE  38. 

EXPENDITURES  FOR  BRICK  ’YARD. 


EXPENDED  FROM  MARCH  1,  1907,  TO  DECEMBER  31,  1908. 


August,  1907  . 

September,  1907  . 

October,  1907  . . . ' . 

November,  1907  . . . . . . . 

December,  1907  . 

January,  1908  . 

February,  1908  . . . . . 

March,  1908  . 

$  220.31 

406.66 
466.39 
259.21 
12.01 
13.46 
252.56  ' 
1.56 
7.50 

May,’  1908  . 

Tune  1908  . . 

182.46 

152.67 

Tuly,  1908  . . 

August,  1908  . . . 

September,  1908  . 

October,  1908  . 

Total  . 

135.00 

206.34 

209.28 

1  100.00 

I 

.  $  2,625.41 

SCHEDULE  39. 

EXPENDITURES  FOR  KITCHEN  EQUIPMENT. 

EXPENDED  FROM  MARCH  1,  1897,  TO  DECEMBER  31,  1908. 

October,  1901 — 1  meat  chopper  . 

1 

1 

1 

$  20.50 

—9— 


130 


EXAMINATION  OF  STATE  PENITENTIARY 


SCHEDULE  40. 

EXPENDITURE  FOR  OFFICE  EQUIPMENT. 


EXPENDED  FROM  MARCH  1,  1897,  TO  DECEMBER  31,  1908. 


April,  1904 — 1  Office  clock  . . 

May,  1905 — 1  typewriter  . 

November,  1907 — 1  typewriter  . 

I  ; 

.  |  $  172.00 

.  I  82.75 

.  |  50.00 

i 

Total  . 

1 

.  1 

1 

$ 

304.75 

SCHEDULE  41. 

EXPENDITURE  FOR  POWER  PLANT  EQUIPMENT  FROM' MARCH 
1,  1897,  TO  DECEMBER  31,  1908. 


EXPENDED'  FROM  MARCH  1, 

1903, 

TO 

MARCH 

1,  1905. 

November,  1904 — 1  small  engine  . 

1 

.  |  $ 

1 

1 

108.50  j  $ 

108.50 

EXPENDED  FROM  MARCH  1, 

1905, 

TO 

MARCH 

1,  1907. 

January,  1907 — 1  large  engine  .  |  $  2,039.50  |  2,039.50 


132 


EXAMINATION  OF  STATE  PENITENTIARY 


APPROPRIATION 


FOR  BIENNIAL  PERIOD  MARCH  1,  1907  TO 


$ . 

$ . 

$  4,000.00 

2,400.00 
1,800.00 
800.00 
500.00 
24,000.00 
30,000.00 
5,000.00 
2,000.00 
1,000.00 
2,800.00 
5,000.00 
5,000.00 
1,000.00 
500.00 
3,000.00 
10,000.00 
80,000.00 
2,500.00 

Matron  . 

Chaplain . 

80.00 

94.89 

862.77 

1,756.35 

Ouards  and  employes  . 

M  a  i  n  ten  a  nee  . 

Heat  and  light  . 

Repairs  and  improvements  . 

75.46 

Incidentals  . 

20.04 

251.16 

472.62 

30.63 

Hospital  and  modi  nine  . 

Transportation  of  discharged  inmates  . 

Clothing  . 

Bedding  . 

64.45 

Books  and  stationery  . 

241.18 

966.23 

Water  supplies  . 

Additional  land  . 

New  cell  house  . . . 

■Office  and  office  quarters  . 

Female  ward  . 

7,650.00 

Brick  yard  . . 1 

Miscellaneous  revenues  . 

State  treasurer,  balance  . 

12 , 285 . 96" 

Total  . 

$  12,425.87 

$  12,425.87 

$181,300.00 

Remark  1.  Miscellaneous  revenues  have  not  been  appropriated  to  other  funds.  This 
Remark  2.  State  penitentiary  records  show  deposit  with  state  treasurer  of  $23,786.79, 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


133 


STATEMENT. 

MARCH  1,  1909.  AT  DECEMBER  31,  1908. 


116.66 


2,000.00 


1,350.00 

425.00 

85.00 

300.00 


425.00 


5,979.43 

2,555.57 


192.96 


505.31 


360.00] 


112.50 

225.77 


3,666.65 

$  4,000.00 

$.. . 

$  333.35 

2,200.00 

2,400.00 

200.00 

1,749.99 

1,916.66 

166.67 

466.65 

800.00 

333.35 

444.00 

580.00 

136.00 

19,632.90 

]  24,454.89 

1 . . 

1  4,821.99 

36,684.09 

32,862.77 

3,821.32 

6,132.95 

6,868.85 

735.90 

3,133.64 

3,500.31 

366.67 

1,602.08 

1,445.04 

157.04 

2,567.92 

3,136.16 

568.24 

5,478.30 

5,772.62 

294.32 

4,444.60 

5,030.63 

586.03 

850.61 

935.55 

84.94 

1,112.08 

1,166.18 

54.10 

2,970.03 

3,966.23 

996.20 

4,321.25 

10,000.00 

5,678.75 

75,633.40 

79,807.04 

4,173.64 

2,500.00 

2,500.00 

53.05 

7,650.00 

7,596.95 

2,625.41 

5,474.12 

2,848.71 

2,555.57 

2,555.57 

28,553.02 

28,553.02 

$  13,236.66  $  698.27 

\ 


698.27 


$206, 822. 62J $206,822.62|$  32, 531. 38 1$  32,531.38 


amount  covers  miscellaneous  receipts  from  April  28,  1908,  to  December  31,  1908. 
a  difference  of  $233.77  carried  since  March  1,  1897,  account  water  supply  fund. 


134 


EXAMINATION  OF  STATE  PENITENTIARY 


COMPARATIVE 


SUMMARY  OF  OPERATIONS  OF  TWINE 


1901-1902 

1902 

Exhibit  1 

Exhibit  2 

Expenditures — 

Purchase  of  material  . 

$  75,247.10 

$  127,033.87 

Sacks,  oil  and  freight  . 

14,134.91 

15,168.81 

Operating  expense  . 

11,420.84 

8,290.12 

Inventories  . . 

10,337.59 

Total  . 

$100,802.85 

$  160,830.39 

Income — 

Sales  . 

$  76,594.51 

$  137,837.48 

Miscellaneous  . . . . . 

2,226.76 

683.13 

T  otal  . : . 

$  78,821.27 

$  138,520.61 

Inventories  . . 

10,337.59 

36,497.72 

Total  . 

$  89,158.86 

$  175,018.33 

Less  expenditures  . . 

100,802.85 

160,830.39 

Net.  profit  . . 

$  14,187.94 

Net  loss  . . 

$  11,643.99 

Warden’s  statement  of  profits  . 

$  14,166.41 

Remarks. — Warden’s  report  shows  profit  1901  of  $4,147.43. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


135 


STATEMENTS 

PLANT.  PERIOD  1900  TO  1908  INCLUSIVE. 


1903 

1904 

1905 

1906 

|  1907 

1908 

Exhibit  3 

Exhibit  4 

Exhibit  5  | 

Exhibit  6  | 

Exhibit  7  | 

Exhibit  8 

$  177,072.31 

25.357.72 
12,051.85 

36.497.72 

$164,554.44 

25,928.89 

12,925.50 

86,064.76 

$250,804.42 

24.346.55 

17.492.55 
84,339.08 

$223,575.90 

31,010.03 

24,042.11 

138,378.82 

$244,982.06 
29,700.53 
22,802.07 
129, 980..  20 

$  135,026.65 

27,622.71 
25,689.40 
186,629.73 

$  250,979.60 

$289,473.59 

$376,982.60 

$417,006.86 

• 

|  $427,464.86 

$  374,968.49 

$  193,986.58 
1,428.91 

|  $239,157.20 
3,113.34 

|  $283,187.71 
2,700.61 

|  $317,862.24 
3,011.31 

|  $272,136.04 
6,131.80 

|  $  281,786.41 

11,557.66 

$  195,415.49 
86,064.76 

$242,270.54 

84,339.08 

$285,888.32 

138,378.82 

$320,973.55 

129,980.20 

$278,267.84 

186,629.73 

$  281,344.07 

130,772.31 

$  281,480.25 
250,979.60 

$326,609.62 

289,473.59 

$424,267.14 

376,982.60 

$450,853.75 

417,006.86 

$464,897.57 

427,464.86 

$  412,116.38 

374,968.49 

$  30,500.65 

$  37,136.03 

$  47,284.54 

$  33,846.89 

$  37,432.71 

$  37,147.89 

$  33,349.84.  j 

|  $  38,922.29  ^ 

|  $  44,876.15  ^ 

|  $  42, 592-. 23  ^ 

|  $  11,052.81  ^ 

|  $  42,574.95 

136 


EXAMINATION  OF  STATE  PENITENTIARY 


EXHIBIT  1. 

OPERATIONS  TWINE  PLANT,  1900  AND  1901. 


Purchases — 

1900 —  Sisal  fibre 

1901 —  Sisal  fibre 
1901 — Manila  .  .  . 


1900 —  Sacks  and  oil 

1901 —  Sacks  and  oil 


1900 —  Freight 

1901 —  Freight 


Sales — 

1900 — Dep.  state  treas.  not 
entered  at  twine  plant .  . . 
Entered  twine  plant  books 


1901 — Standard  twine 

Sisal  twine  . 

Manila  twine  . 

Pure  manila  twine 
Special  mixed  twine 


Less  allowances  and  returns 


Miscellaneous  Receipts — 

1900 — Freight  claims  not  en¬ 
tered  at  twine  plant  .  . .  . 

1900 —  Freight  claims  . 

1901 —  Freight  claims  . 


Inventory  December  31 , 
Loss  . 


1901 


Total 


Loss  as  above  . 

Operating  expenses — 

1900 —  Interest  and  exchange 

1901—  Interest  and  exchange 


1900—  Fuel 

1901 —  Fuel 


1900 —  Salaries 

1901 —  Salaries 


1900 —  General  expense 

1901 —  General  expense 


Expense  credits 
Interest  received 


Net  loss  . . 
Total 


4,452.34 

2,205.08 


4,876.67 

2,600.82 


$  907.41 

3,545.30 


$  43,310.58 
7,801.52 
14,603.93 
6,176.40 
752.57 


$  72,645.00 
503.20 


700.16 

544.43 

862.75 


$  90.63 

193.27 


$ 

1,110.53 

560.50 

$ 

2,745.84 

4,153.66 

$ 

875.07 

1,691.34 

$  50,727.19 
9,935.48 
14,584.43 


$  6,657.42 

7,477.49 


$  4,452.71 


$  72,141.80 


$  283.90 

1,671.03 

6,899.50 

2,566.41 


$  19.71 

99.71 


$  75,247.10 


14,134.91 


$  89,382.01 
$  342.57 


11,420.84 


$  11,763.41 


$  76,594.51 


*2,107.34 

10,337.59 

342.57 


$  89,382.01 


*$  119.42 

11,643.99 


$  11,763.41 


•These  amounts,  $2,107.34  and  $119.42,  equal  the  $2,226.76  carried  forward  to 
the  comparative  statement. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


137 


EXHIBIT  2. 


OPERATIONS  TWINE  PLANT,  1902. 


Inventory  December  31,  1901 
Purchases — 

Sisal  fibre  . 

Manila  fibre  . 

$  91,529.16 
35,504.71 

$  10,337.59 

Sacks  and  oil  . 

Freight  . 

$  5,884.13 

9,284.68 

127,033.87 

Sales — 

Standard  twine  . 

Sisal  twine  . 

Manila  twine  . 

$  79,278.66 
8,353.75 
50,346.21 
42.00 

15,168.81 

Pure  manila  twine  . 

Less  allowances  and  returns 

$138,020.62 

183.14 

Inventory  December  31,  1902 
Gross  profit  . 

21,794.93 

$137,837.48 

36,497.72 

Total  . 

Gross  profit  as  above  . 

Operating  Expenses — • 

Interest  and  exchange  .... 

Fuel  . 

Insurance  . 

Salaries  . 

General  expense  . 

$  489.61 

2,015.74 
82.50 
4,698.00 
1,004.27 

$174,335.20 

$174,335.20 

$  21,794.93 

Interest  received  . 

Expense  credits  . 

$  682.13 

1.00 

$  8,290.12 

Net  profit  . 

14,187.94 

683.13 

Total  . 

$  22,478.06 

$  22,478.06 

138 


EXAMINATION  OF  STATE  PENITENTIARY 


EXHIBIT  3. 


OPERATIONS  TWINE  PLANT,  1903. 


Inventory  December  31,  1902 
Purchases — 

Sisal  fibre  . 

Manila  fibre  . 

’ 

$107,674.88 

69,397.43 

$  36,497.72 

• 

Sacks  and  oil  . 

Freight  . 

$  12,126.52 
13,231.20 

177,072.31 

Sales — 

Standard  twine  . 

$  53,213.14 
9,864.38 
74,602.25 
32,296.50 
26,543.00 

25,357.72 

Manila  twine  . 

Pure  manila  twine  . 

Standard  manila  twine  .... 

• 

Less  allowances  and  returns 

$196,519.27 

2,532.69 

Miscellaneous  Receipts — 

Shortage  claims  . 

Freight  claims  . 

Duty  refund  . 

$  108.99 

250.34 
505.59 

1 

$193,986.58 

Inventory  December  31,  1903 
Gross  profit  . 

41,988.51 

*864.92 

86,064.76 

Total  . 

$280,916.26 

$280,916.26 

Gross  profit  as  above  . 

Operating  expenses — 

Interest  and  exchange  .... 

Fuel  . 

Salaries  . 

General  expense  . : .  . 

$  818.64 

3,090.35 
4,756.91 
3,385.95 

$  41,988.51 

Interest  received  . 

Expense  credits  . . 

$  472.86 

91.13 

$  12,051.85 

Net  profit  . . 

30,500.65 

*563.99 

Total  . 

$  42,552.50 

$  42,552.50 

*These  amounts,  $864.92  and  $563.99,  equal  (the  $1,428.91  carried  forward  to 
the  comparative  statement. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


139 


EXHIBIT  4. 


OPERATIONS  TWINE  PLANT,  1904. 


Inventory  December  31,  1903  . . .. 

Purchases — 

Sisal  fibre  . . 

Sacks  and  oil  . 

Freight  . 

$  11,300.62 
14,628.27 

1 

$  86,064.76  : 

164,554.44 

Sales — 

Standard  twine  . 

Sisal  twine  . . 

Manila  twine  . 

Pure  manila  twine  . 

Standard  manila  twine  . 

Miscellaneous  sales  .  . 

1 

$158,275.55 

12,747.50 

66,106.75 

'468.75 

1,968.50 

14.45 

25,928.89 

Less  allowances  and  returns  . 

$239,581.50 

424.30 

Miscellaneous  Receipts — 

Duty  refund  .  . 

Inventory  December  31,  1904  . 

Gross  profit  . 

49,414.03 

$239,157.20 

*2,465.84 

84,339.08 

Total  . 

$325,962.12 

$325,962.12 

Gross  profit  as  above  . 

Operating  Expenses — 

interest  and  exchange  . 

Fuel  . 

Salaries  . . 

Office  equipment  . 

General  expense  . 

$  577.57 

4,101.67 
4,900.01 
61.00 
3,285.25 

1 

$  49,414.03 

Interest  received  . 

Expense  credits  . 

1 

1 

$  607.45 

40.05 

$  12,925.50 

1 

Net  profit  . 

37,136.03 

*647.50 

Total  . 

I 

$  50,061.53 

1 

$  50,061.53 

'*These  amounts,  $2,465.84  and  $647.50,  equal  the  $3,113.34  found  in  the  com¬ 
parative  statement. 


140 


EXAMINATION  OF  STATE  PENITENTIARY 


EXHIBIT  '5. 


OPERATIONS  TWINE  PLANT,  1905. 


Inventory  December  31,  1904  .  | 

Purchases — 

Sisal  fibre  . 

Manila  fibre  . 

New  Zealand  fibre  . 

$121,865.13 

109,363.54 

19,575.75 

$  84,339.08 

Sacks  and  oil  . 

F reight  . .  . 

$  10,227.08 
14,119.47  1 

250,804.42 

Sales — 

Standard  twine  . 

Sisal  twine  . 

Manila  twine  .  . 

Pure  manila  twine  . 

Standard  manila  twine  . 

New  Zealand  twine  . 

$128,967.50 

4,247.35 

94,002.25 

14,286.55 

40,942.50 

1,476.00 

24,346.55 

Less  allowances  and  returns  . 

$283,922.15 

734.44 

Fibre  loss  claim,  N.  P.  Ry . 

Inventory  December  31,  1905  . 

Gross  profit  . 

' 

63,662.33 

$283,187.71 

*1,585.85 

138,378.82 

Total  . 

$423,152.38 

$423,152.38 

Gross  profit  as  above  . 

Operating  Expenses — 

Interest  and  exchange  . 

Fuel  . 

Insurance  . , . 

Salaries  . 

General  expense  . 

Water  rent  paid  in  1907  . 

$  935.88 

3,777.77 
733.00 
6,018.46 
2,980.94 
**3,046.50 

$  63,662.33 

Interest  received  . . . 

Expense  credits  . 

$  1,112.52 

2.24 

$  17,492.55 

*1,114.76 

Net  profit  . 

47,284.54 

Total  . . 

$  64,777.09 

$  64,777.09 

*  These  amounts,  $1,585.85  and  $1,114.76,  equal  the  $2,700.61  found  in  the  com¬ 
parative  statement. 

**In  1907  payment  was  made  to  the  Bismarck  Water  Co.  for  water  rent  for  years 
of  1905  and  1906,  amount,  $6,093.  We  have  therefore  included  this  amount  in  the 
expenses,  charging  one-half  in  1905  and  one-half  in  1906. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


141 


EXHIBIT  6. 


OPERATIONS  TWINE  PLANT.  1906. 


Inventory  December  31,  1905  . 

Purchases — 

Sisal  fibre  . 

New  Zealand  fibre  . 

$187,958.25 

35,617,65 

$138,378.82 

Sacks  and  oil  . . 

Freight  . 

$  19,466.24 
11,543.79 

223,575.90 

Sales — 

Standard  twine  . . . 

Manila  twine  . . 

Pure  manila  twine  . 

Special  mixed  twine  . 

Standard  manila  twine  . . 

|  $115,888.75 
88,774.00 
18,148.00 
51 , 494 .75 
45,952.25 

31,010.03 

• 

1 

Less  allowances  and  returns  . 

'f 

$320,257.75 

2,395.51 

Miscellaneous  Receipts — 

Shortage  claim  . 

Duty  refund  . . . 

$  264.95 

2,104.67 

$317,862.24 

Inventory  December  31,  1906  . . 

Gross  profit  . 

1 

57,247.31 

*2,369.62 

129,980.20 

Total  . . . 

$450,212.06 

$450,212.06 

Gross  profit  as  above  . 

Operating  Expenses — 

Interest  and  exchange  . 

Fuel  . 

Insurance  . . . . 

Salaries  . 

General  expense  . 

Water  rent  paid  in  1907  . 

$  1,070.88 

7,965.98 
2,402.90 
6,290.00 
3,265.85 
3,046.50 

$  57,247.31 

Interest  received  . 

Expense  credits  . . 

$  638.08 

l  3.61 

$  24,042.11 

Net  profit  . 

33,846.89 

*641.69 

Total  . 

$  57,889.00 

$  57,889.00 

*These  amount,  $2,369.62  and  $641.69,  equal  the  $3,011.31  found  in  the  com¬ 
parative  statement. 


142 


EXAMINATION  OF  STATE  PENITENTIARY 


EXHIBIT  7. 

OPERATIONS  TWINE  PLANT,  1907. 


Inventory  December  31,  1906  . 

Purchases — 

Sisal  fibre  . 

$107,143.75 

Manila  fibre  . .  . 

101,626.00 

New  Zealand  fibre  . 

36,212.31 

Sacks  and  oil  . 

$  8,579.00 

Freight  . 

21,121.53 

Sales — 

Standard  twine  . 

$125,888.30  I 

Manila  twine  . 

92,679.94  | 

Standard  manila  twine  . . . 

53,735.16  | 

Miscellaneous  sales  . 

|  30.49  | 

|  $272,333.89 

Less  allowances  and  returns  . 

197.85 

Miscellaneous  Receipts — 

I 

Shortage  and  damage  claims  . 

•$  365.65 

Fibre  loss  N.  P.  Ry . 

119.85  1 

Fibre  loss  Soo  Ry . 

2,253.15  | 

Freight  claims  . 

351.41  | 

Duty  refund  . 

1,866.59 

Inventory  December  31,  1907  . 

Gross  profit  . 

Total  . 

Gross  profit  as  above  . 

Operating  Expenses — 

Interest  and  exchange  . 

$  3,827.49 

Fuel  . 

6,045.57 

Insurance  .  . 

1,351.31 

Salaries  .  . .  . . 

7,018.33 

General  expense  . 

4,559.37 

Interest  received  . 

$  1,174.52 

Expense  credits  . 

.63 

— 

Net  profit  . 

Total  . 

$129,980.20 

244,982.06 

29,700.53 


59,059.63 


$463,722.42 


$  22,802.07 


37,432.71 


$  60,234.78 


$272,136.04 


*4 , 956 . 65 
186,629.73 


$463,722.42 
$  59,059.63 


fl,175.15 


$  60,234.78 


*These  amount,  $4,956.65  and  $1,175.15, 
parative  statement. 


equal  the  $6,131.80  found  in  the  com- 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


143 


EXHIBIT  8. 


OPERATIONS  TWINE  PLANT,  1908. 


Inventory  December  31,  1907  . 

Purchases — 

Sisal  fibre  . 

Manila  fibre  . 

New  Zealand  fibre  . 

$  18,506.13 
105,366.99 
11,153.53 

$186,629.73 

* 

Sacks  and  oil  . 

Freight  . 

$  9,629.38  1 

17,993.33 

135,026.65 

1 

Sales — 

Standard  twine  . 

Manila  twine  . ' . 

Pure  manila  twine  . 

Standard  manila  twine  . 

Miscellaneous  sales  . . 

$120,235.82 

68,850.43 

20,356.32 

63,506.86 

16.79 

27,622.71 

Less  allowances  and  returns  . 

$272,966.22 

3,179.81 

Miscellaneous  Receipts — 

Shortage  and  damage  claims  . 

Fibre  loss  N.  P.  Ry . 

Freight  claims  . 

Duty  refund  . 

$  330.26 

5,498.16 
125.09 
3,099.93 

/ 

$269,786.41 

Inventory  December  31,  1908  . 

Gross  profit  . 

60,333.07 

*9,053.44 

130,772.31 

Total  . 

$409,612.16 

$409,612.16 

Gross  profit  as  above  . . 

Operating  Expenses — 

Interest  and  exchange  . 

Fuel  . 

Insurance  . 

Salaries  . 

Office  equipment  . 

General  expense  . 

$  1,003.87 

8,392.24 
2,542.23 
9,117.02 
264.00 
|  4,370.04 

$  60,333.07 

Interest  received  . 

Expense  credits  . 

$  2,489.17 

15.05 

$  25,689.40 

Net  profit  . 

37,147.89 

*2,504.22 

Total  . 

$  62,837.29 

$  62,837.29 

*These  amounts  $9,053.44  and  $2,504.22,  equal  the  $11,557.66  found  in  the  com¬ 
parative  statement. 


144 


EXAMINATION  OF  STATE  PENITENTIARY 


EXHIBIT  9. 

SUMMARY  BY  YEARS  OF  GAIN  IN  WEIGHT  OF  MANUFACTURED  PRODUCT 
•  OVER  FIBRE  PURCHASED. 


Year. 

1900-1901  . 

1902  . . 

1903  . 1 . ! . 

1904  . 

1905  . .  . . 

1906  . 

1907  . 

1908  . . . 

Details  by  years  on  pages  following. 


Gain  Lbs. 

31,285 

117,037 

125,940 

125,967 

255,039 

191,874 

156,835 

258,853 


Per  Cent 
3.14 
9.21 
6.76 
5. 
9.7 
5.72 
6.59 
9.06 


YEARS  1900-1901. 


Lbs. 

Lbs. 

Fibre  purchased  1900  and  1901  . 

Less  inventory  December  31,  1901  . 

Net  fibre  manufactured  . 

Twine  sales  1901  . 

Twine  inventory  December  31,  1901  . . . 

Gain  in  weight  (3.14  per  cent)  . 

Total  . 

1,006,207 

10,792 

933,925 

92,775 

995,415 

31,285 

1,026,700 

1,026,700 

YEAR  1902. 


Lbs. 

Lbs. 

Fibre  purchased  1902  . 

Fibre  inventory  December  31,  1901  . 

1,352,461 
10 ; 792 

Less  fibre  inventory  December  31,  1902  . 

1,363,253 

92,587 

Net  fibre  manufactured  . 

Twine  sales  1902  . 

Twine  inventory  December  31,  1902  . 

1,270,666 

1,230,900 

249,578 

Less  twine  inventory  December  31,  1901  . 

Gain  in  weight  (9.21  per  cent)  . 

117,037 

1,480,478 

92,775 

Total  . 

|  1,387,703 

1,387,703 

YEAR  1903. 


Lbs. 

Lbs. 

Fibre  purchased  1903  . 

Fibre  inventory  December  31,  1902  . 

2,223,369 

92,587 

Less  fibre  inventory  December  31,  1903  . 

2,315,956 

455,414 

Net  fibre  manufactured  . 

Twine  sales  1903  . 

Twine  inventory  December  31,  1903. . . 

• 

|  1,860,542 

1,750,660 

485,400 

Less  twine  inventory  December  31,  1902  . 

Gain  in  weight  (6.76  per  cent)  . 

1 

125,940 

2,236,060 

249,578 

Total  .  | 

i 

1,986,482 

| 

1,986.482 

J 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


145 


YEAR  1904. 


Lbs. 

Lbs. 

Fibre  purchased  1904  . 

Fibre  inventory  December  31,  1903  . 

2,317,640 

455,414 

Less  fibre  inventory  December  31  ,1904  . 

2,773,054 

255,665 

' 

Net  fibre  manufactured  . 

Twine  sales  1904  . .  .  | 

Twine  inventory  December  31,  1904  . 

1  2,517,389 

2,383,490 

745,266 

Less  twine  inventory  December  31,  1903  . 

Gain*  in  weight  (5.00  per  cent)  . . 

125,967 

3,128,756 

485,400 

Total  . 

1 

2,643,356 

2,643,356 

YEAR  1905. 


Lbs. 

Lbs. 

Fibre  purchased  1905  . 

3,080,397 

Fibre  inventory  December  31,  1904  . 

255,665 

3,336,062 

Less  fibre  inventory  December  31,  1905  . 

708,717 

Net  fibre  manufactured  . 

2,627,345 

Twine  sales  1905  . . 

2,735,400 

Twine  inventory  December  31,  1905  . 

892,250 

3,627,650 

Less  twine  inventory  December  31,  1904  . 

745,266 

Gain  in  weight  (9.70  per  cent)  . 

255,039 

Total  . •. .  . . 

1 

2,882,384 

2,882,384 

YEAR  1906. 


Lbs. 

Lbs. 

Fibre  purchased  1906  . 

Fibre  inventory  December  31,  1905  . 

3,108,232 

708,717 

Less  fibre  inventory  December  31,  1906  . 

3,816,949 

465,013 

Net  fibre  manufactured  . 

Twine  sales  1906  . 

Twine  inventory  December  31,  1906  . 

3,351,936 

3,258,510 

1,177,550 

Less  twine  inventory  December  31,  1905  .  1 

Gain  in  weight  (5.72  per  cent)  .  I 

' 

191,874 

4,436,060 

892,250 

Total  . " . 

1 

3,543,810 

3,543,810 

14G 


EXAMINATION  OF  STATE  PENITENTIARY 


YEAR  1907. 


1 

Lbs. 

Lbs. 

Fibre  purchased  1907  . . 

Fibre  inventory  December  31,  1906  . 

1 

Less  fibre  inventory  December  .31,  1907  . 

Net  fibre  manufactured  . 

Twine  sales  1907  . .  . 

Twine  inventory  December  31,  1907  . 

Less  twine  inventory  December  31,  1906  . 

Gain  in  weight  (6.59  per  cent)  . . 

Total . . .  . . 

! 

3,358,823 

465,013 

2,720,750 

991,750 

3,823,836 

1,445,721 

2,378,115 

156 , 835 

3,712,500 

1,177,550 

* 

2,534,950 

2,534,950 

• 

YEAR  1908. 

Lbs. 

Lbs. 

Fibre  purchased  1908  . 

Fibre  inventory  December  31,  1907  . . 

Less  fibre  inventory  December  31,  1908  . 

Net  fibre  manufactured  . . 

Twine  sales  1908  . . 

Twine  inventory  December  31,  1908  . 

Less  twine  inventory  December  31,  1908  . 

Gain  in  weight  (9.06  per  cent) . 

Total  . 

2,254,101 

1,445,721 

3,000,288 

1,105,884 

3,699,822 

844,253 

2,855,569 

j- 

258,853  1 

4,106,172 

991,760 

1 

3,114,422 

3,114,422 

EXHIBIT  10. 

SUMMARY  STATEMENT  SALES  OF  MANUFACTURED  PRODUCT  BY 
KINDS  OF  TWINE. 


JANUARY  1,  1901  TO  DECEMBER  31,  1908  INCLUSIVE. 


Product 

Lbs.  Sold 

Amount 

/  Av.  Price 

1  Per  100  Lbs. 

Standard  . 

9,077,883 

$  825,058.30 

$  9.09 

Sisal  . . 

466,365 

43,014.50 

9.22 

Pure  manila  . 

750,360 

91,774.52 

I  12.23 

Standard  manila  . 

2,353,975 

232,648.27 

9.88 

Manila  . 

4,800,105 

549,965.76 

11.46 

Special  mixed  . 

548,835 

52,247.32 

9.52 

New  Zealand  . 

16,400 

1,476.00 

9.00 

Total  . 

1 

|  18,013,923  ' 

1 

|  $1,796,184.67 

1 

1 

We  found  no  records  for  year  1900  disclosing  kinds  of  twine  sales  or  pounds  of 
kinds. 

Total  sales  determined  f,or  year  1900  were  $44,520.71. 


AND  TWINE  PLANT  OF  NORTH  DAKOTA 


147 


STATEMENT  OF  SALES  SHOWING  WEIGHTS,  AVERAGE  PRICE  AND 
AMOUNT- RECEIVED  FOR  EACH  KIND  OF  TWINE. 


Year 


Weight 

Amount 

Av.  Price 

Per  100  lbs. 

Total 

* 

$ 

4,452.71 

$  4,452.71 

596,235  | 

$ 

43,310.58 

1 

1  $ 

7.26 

771,600 

79,278.66 

10.27 

534,860 

53,213.14 

9.94 

1,655,390  . 

158,275.55 

9.56 

1,350,660 

128,967.50 

9.54 

1,285,010 

115,888.75 

9.01 

6,193,755 

578,934.18 

1,391,895 

$  125,888.30 

$ 

9.04 

1,492,233 

120,235.82 

8.05 

2,884,128 

246,124.12 

106,965 

$ 

7,801.52 

$ 

7.31 

81,500 

8,353.75 

1 

10.25 

101,000 

9,864.38 

9.76 

133,650 

12,747.50 

9.47 

43,250 

4,247.35 

9.82 

466,365 

43,014.50 

$  63,245 

$ 

6,176.40 

$ 

9.76 

300 

42 . 00 

14.00 

248,900' 

32,296.50 

12.97 

3,750 

468.75 

12.50 

121,240 

14,286.55 

11.78 

145,600 

18,148.00 

12.46 

583,035 

71,418.20 

167,325 

$ 

20,356.32 

$ 

‘  12.19 

20,356.32 

244,800 

$ 

26,543.00 

$ 

10.84 

18,750 

1,968.50 

10.48 

388,600 

40,942.50 

10.53 

480,450 

45,952.25 

9.50 

1,132,600  . 

115,406.25 

523 , 740 

■$ 

53,735.16 

$ 

10.25 

6»/,635 

63,506.86 

1 

9.13 

1,221,375 

117,242.02 

159,545 

$ 

14,603.93 

$ 

9.15 

377,500 

50,346.21 

13.33 

621,100 

74,602.25 

12.01 

571,950 

66,106.75 

11.55 

815,250 

94,002.25 

11.53 

806,550 

^8 ,774 . 00 

11.05 

3,351,895 

388,435.39 

805,115 

$ 

92,679.94 

$ 

11.51 

'643,095 

68,850.43 

10.71 

1,448,210 

161,530.37 

7,935 

$ 

752.57 

$ 

9.49 

| 

540,900 

51,494.75 

9.52 

548,835 

52,247.32 

16,400 

$ 

1,476.00 

.$ 

9.00 

1,476.00 

$1,800,637.38- 

1900  . 

Standard — 

1901  ... 

1902  ... 

1903  .... 

1904  ... 

1905  .  .  . 

1906  .  .  . 


Total 


1907 

1908 


Total 


Sisal — 

1901 

1902 

1903 

1904 

1905 


Total  .  . 
Pure  Manila — 

1901  . 

1902  . . 

1903  . 

1904  . 

1905  . 

1906  . 


Total 


1908  . 

Standard  Manil,a- 
19Q3  . 

1904  . 

1905  . 

1906  . 


Total 


1907 

1908 


Total 


Manila- 

1901 

1902 

1903 

1904 

1905 

1906 


Total 


1907 

1908 


Total  . 
Special  Mixed- 

1901  . 

1906  . 


Total 

New  Zealand- 
1905  . 


Total 


No  record  given. 


148  EXAMINATION  OF  STATE  PENITENTIARY 


STATEMENT  OF  EXPENDITURES  FOR  TWINE  PLANT  CON¬ 
STRUCTION  FROM  MARCH  1,  1897.  TO  DECEMBER  31,  1908. 

EXPENDED  FROM  MARCH  18,  1899,  TO  DECEMBER  31,  1899. 

Material  . 

Machinery  . 

Expenses  . 

Total  . 

$  13,935.73 

26,744.26 
4,800.24 

$  45,480.23 

EXPENDED  FROM  JANUARY  1,  1900,  TO  DECEMBER  31,  1900. 

Material  . 

1 

$  3,291.62 

16,670.94 
875.08 

20,837.64 

Machinery  . 

Expenses  . 

Total  . 

EXPENDED  FROM  JANUARY  1,  1901,  TO  DECEMBER  1,  1901. 

Material  . . . 

Machinery  . 

Expenses  . . 

1 

$  2,327.73 

293.05 
314.50 

2,935.28 

1 

Total  . '. _ 

, 

1 

EXPENDED  FROM  JANUARY  1,  1902,  TO  DECEMBER  31,  1902. 

Material  . 

Machinery  . 

Expenses  . 

$  198.20 

444.15 

642.35 

Total  . 

EXPENDED  FROM  JANUARY  1,  1903,  TO  DECEMBER  31,  1903. 

Material  . . 

Machinery  . . .  ] 

Expenses  . 

Total  . . 

$  619.21 

781.38 
106.00 

1,506.59 

EXPENDED  FROM  JANUARY  1,  1904,  TO  DECEMBER  31,  1904. 

Material  ............  .  . . . 

295.29 

Machinery  . . . . . 

Expenses  ...,#,»♦*■ . . . . . 

$  295.29 

Total  . . 

EXPENDED  FROM  JANUARY  1,  1905,  TO  DECEMBER  31,  1905. 

$  3,236.6$ 

2,876.40 

406.50 

Total  . 

$  6,519.58 

AND  TWINE  PLANT  OF  NORTH  DAKOTA 


149 


EXPENDED  FROM  JANUARY  1,  1906,  TO  DECEMBER  31,  1906. 


Material  .  . 
Machinery- 
Expenses  .  . 

Total 


329.36 

242.53 


571.89 


EXPENDED  FROM 

None. 

JANUARY  1, 

1907, 

TO 

DECEMBER  31, 

1907. 

EXPENDED  FROM 

JANUARY  1, 

1908, 

TO 

DECEMBER  31, 

1908. 

Material  . 
Machinery 
Expenses 


Total 


Total  charged  to  twine  plant  construction  per  our 

distribution  . 

Total  charged  to  twine  plant  construction  per  audi¬ 
tor’s  distribution  . 


Difference  (see  detail  below) 


125.75 

795.00 


920.75 


$  79,709.60 

70,750.29 


8,959.31 


DETAIL  OF  DIFFERENCES  BETWEEN  THIS  REPORT  AND  STATE 
AUDITORS’  DISTRIBUTION  OF  TWINE  PLANT  CONSTRUCTION 


ITEMS  CHARGED  TO  TWINE  PLANT  OPERATING  BUT  SHOULD  HAVE  BEEN 
TWINE  PLANT  CONSTRUCTION. 


$ 

101.82 

1.12 

301.36 

.87 

$ 

2.68 

70.00 

5.10 

70.00 

4.42 

70.00 

5.51 

January,  1900 
January,  1900 
March,  1900  . 
May,  1900  ... 


Total  .... 
January,  1901  .  . 
May,  1901  .... 

June,  1901  . 

July,  1901  . 

August,  1901  .. 

September,  1901 
December,  1901 


Total  .... 
November,  1902 
May,  1903  .... 

September,  1903 
October,  1903  .  . 


Total  . 

September,  1905 
October,  1905  .. 
November,  1905 
December,  1905 


Total  .  . . 
January,  1906  . 
February,  1906 
April,  1906  ... 


Total  .... 
April,  1908  .... 

May,  1908  .... 

October,  1908  . 

November,  1908 


Total. 

Total 


100.00 

131.86 

114.85 


242.43 

272.51 

771.85 

5,232.79 


211.69 

177.95 

182.25 


600.00 

195.00 

97.75 

28.00 


405.17 


227.71 

45.00 


346.71 


6,519.58 


571.89 


920.75 


9,036.81 


150 


EXAMINATION  OF  STATE  PENITENTIARY 


ITEMS  CHARGED  TWINE  PLANT  CONSTRUCTION  BUT  SHOULD  HAVE  BEEN 
TWINE  PLANT  OPERATING. 


August,  11901  . 

September,  1902  . . . 

March,  1903  . 

$ 

70.50 

2.00 

5.00 

Total  . 

$ 

77.50 

Total  . 

$ 

8,959.31 

AND  TWINE  PLANT  OF  NORTH  DAKOTA 


151 


APPENDIX  TO  PENITENTIARY  REPORT. 


CONCURRENT  RESOLUTION  CALLING  FOR  THE  INVESTIGATION. 

Be  It  Resolved  By  the  Senate  of  the  State  of  North  Dakota,  the\ 
House  of  Representatives  Concurring 

Whereas,  Charges  of  mismanagement  have  been  made  through 
different  newspapers  of  our  state  as  to  .the  former  and  present  ad¬ 
ministration  of  our  state  penitentiary  and  twine  plant,  and, 

Whereas,  Such  charges  have  created  a  blot  upon  the  character  of 
the  men  involved  and  a  stigma  upon  our  state ;  be  it  therefore 

Resolved,  That  the  President  of  the  Senate  is  hereby  authorized 
and  directed  to  appoint  a  committee  of  three  to  act  with  a  like  com¬ 
mittee  of  three  to  be  appointed  by  the  Speaker  of  the  House  of 
Representatives,  to  compose  an  investigating  committee  relative  to 
the  affairs  of  the  penitentiary  and  twine  plant.  Be  it  further 

Resolved,  That  the  said  committee  be  and  here  is  authorized  and 
empowered  to  require  and  enforce  the  attendance  of  witnesses  and 
the  production  of  all  books  and  papers  relative  to  the  subject  matter 
of  this  investigation,  to  administer  oaths  and  to  employ  a  competent 
accountant  and  stenographer,  said  stenographer  to  be  assigned  from 
the  clerical  force  of  the  Senate  or  House  of  Representatives.  Be 
it  further 

Resolved,  That  said  committee  shall  call  upon  the  Attorney  Gen¬ 
eral  and  his  assistants  for  counsel  and  whatever  legal  advice  may 
become  necessary  during  said  investigation.  Be  it  further 

Resolved,  That  said  committee  is  hereby  authorized  to  call  upon 
the  sergeant-at-arms  of  either  the  Senate  or  House  to  perform  all 
duties  relating  to  the  service  of  process  upon  any  person,  requiring 
their  attendance  or  the  production  of  any  books  and  papers  for  the 
use  of  said  committee.  Be  it  further 

Resolved,  That  in  the  event  of  the  refusal  of  any  witness  sub¬ 
poenaed  before  this  committee  to  testify  or  produce  any  books  or  pa¬ 
pers  or  any  evidence,  whatsoever  having  a  bearing  upon  the  subject 
matter  of  this  investigation,  the  committee  shall  report  such  refusal 
forthwith  to  the  legislative  assembly.  Be  it  further 

Resolved,  that  the  place  of  meeting  of  said  committee  shall  be 
left  to  their  discretion.  Be  it  further 
Resolved,  That  said  committee  shall  organize  by  selecting  one 
of  its  members  as  chairman,  and  the  stenographer  of  said  com¬ 
mittee  shall  act  as  secretary  thereof. 


152 


EXAMINATION  OF  STATE  PENITENTIARY 


REPORT  ASKING  FOR  POWER  TO  EMPLOY  A  SPECIAL  ATTORNEY  TO  ASSIST 
IN  THE  INVESTIGATION. 

To  the  Legislative  Assembly : 

Gentlemen :  Your  joint  committee,  appointed  by  the  president 
of  the  senate  and  speaker  of  the  house,  by  virtue  of  a  concurrent 
resolution,  to  investigate  the  affairs  of  the  penitentiary  and  twine 
plaint,  beg  leave  to  report  as  follows: 

That  it  has  rriade  diligent  inquiry  into  the  nature  of  the  duties 
required  of  it  under  and  by  virtue  of  the  terms  of  said  resolution 
and  relative  to  the  facilities  at  its  command  for  the  purpose  of  con¬ 
ducting  such  investigation,  and  has  consulted  with  the  attorney 
general  relative  to  the  extent  of  the  services  and  assistance  which 
his  office  is  at  this  time,  with  the  force  and  funds  at  his  command, 
able  to  furnish  to  it,  and  after  such  investigation,  inquiry  and  con¬ 
sultation,  your  committee  finds  that  it  would  be  impossible  for  it 
to  satisfactorily  and  effectively  perform  the  duties  required  of  it 
within  the  time  provided  therefor  without  further  powers  and  fa¬ 
cilities  than  those  provided  for  by  said  concurrent  resolution. 

Your  committee  therefore  requests  that  this  committee,  in  addi¬ 
tion  to  the  powers  already  conferred  upon  it  by  said  concurrent 
resolution,  be  further  empowered  to  employ  an  attorney  for  and 
during  the  time  which  will  necessarily  be  consumed  in  the  perform¬ 
ance  of  its  duties ;  and  further,  that  provision  be  made  for  the 
payment  of  the  fftgemp  rwfykh  will  necessarily  be  incurred  in  the 
further  performance  or  m^Aiitie^/bf  jtte  committee. 

Ed.  Pierce, 

JUi  1  W.  B.  Overson, 

Fred  J.  Traynor, 

A.  L.  Peart, 

T.  J.  Atwood, 

D.  H.  McArthur. 

Dated,  January  28,  1909. 

JOINT  RESOLUTION  AUTHORIZING  THE  EMPLOYMENT  OF  SPECIAL 

ATTORNEY,  ETC. 

Resolved  by  the  House  of  Representatives ,  the  Senate  concurring : 

That  the  joint  committee  appointed  by  virtue  of  a  concurrent  reso¬ 
lution  for  the  purpose  of  investigating  the  affairs  of  the  state  peni¬ 
tentiary  and  twine  plant  be  and  said  committee  is  hereby  authorized 
and  empowered  to  employ  an  attorney  to  assist  the  committee  in  the 
performance  of  its  duties.  Be  it  further 

Resolved,  That  all  items  of  expense  incurred  by  or  authorized 
by  said  committee  in  the  performance  of  its  duties,  including  attor¬ 
ney’s  fees  and  expenses  and  the  fees  and  expenses  of  an  accountant 
and  witnesses  and  such  other  items  of  expense  as  may  be  necessarily 
incurred,  shall,  when  approved  by  the  chairman  of  said  joint  com¬ 
mittee,  be  audited  and  allowed  in  the  same  manner  as  other  expenses 
of  government  and  paid  out  of  the  general  fund. 


UNIVERSITY 


OF  II 


INOIS 


